The impact of cash flows on the financial stability of an organization

Abstract

This article examines the impact of cash flows on the financial stability of an organization as a key aspect of financial management. The relevance of the topic is driven by the need for a comprehensive approach to assessing the financial condition of an enterprise in conditions of economic instability, when traditional profit indicators do not always reflect the organization's actual ability to meet its obligations in a timely manner. The paper analyzes the structure of cash flows, including operating, investing, and financing activities, and presents the main indicators for their assessment. Special attention is paid to operating cash flow as the primary source of self-financing, which determines the company's ability to service debt obligations and maintain solvency during periods of economic downturns.