THE IMPACT OF DETAILED CASH FLOW ON DECISION-MAKING FOR INVESTMENTS AND CAPITAL EXPENDITURES IN MANUFACTURING COMPANIES

This article examines the influence of detailed cash flow analysis on management decisions regarding investments and capital expenditures (CE) in manufacturing companies (MC). The primary types of cash flow (operating, investing, and financing) are analyzed in terms of their roles in evaluating a company’s financial health. The study highlights the advantages of detailed cash flow analysis across projects, time intervals, and expenditure directions. Practical examples of implementing detailed cash flow analysis in large MC underscore this tool's significance for strategic and financial planning.