METHODOLOGY FOR ASSESSING THE FORMATION OF FINANCIAL FLOWS OF ENTERPRISES

Abstract

The article examines the method of assessing the formation of financial flows of enterprises - modern business models. Their flexibility allows companies to reduce costs, work more efficiently with customers and create new opportunities for growth. Thanks to this, modern business models (digital enterprises, SaaS, subscription models, marketplaces, etc.) become the driver of economic growth. In the conditions of rapid changes in the market and the impact of digitalization, traditional approaches to the assessment of financial flows are ineffective. The author offers his version of the adaptation of the traditional evaluation method using the coefficient method, which is based on the calculation of a certain set of financial indicators, to evaluate the formation of financial flows of the marketplace taking into account the specifics of this business model. The results of the study provide marketplaces with an effective tool to increase competitiveness in the market. Modern business models, which are constantly evolving under the influence of technological changes, globalization and changing consumer preferences, pose new challenges for enterprises in the field of financial management. In this context, the issue of assessing the formation of financial flows is important, which requires adapting traditional assessment methods to new business conditions. Traditional approaches to the formation of financial flows are often based on established models that assume the stability of income and expenses, but do not take into account the specifics of such innovative models, which are characterized by the instability of income, high variability of costs for attracting customers and constant changes in demand, which complicates the forecasting of financial flows. In addition, modern enterprises are faced with the need to take into account various factors that affect the formation of financial flows: a changing cost structure, the need for investments in technology, requirements for ensuring a high level of customer service and maintaining their loyalty.