FINANCIAL FLOWS IN LOGISTICS SYSTEMS OF PRODUCTION ENTERPRISES

The article substantiates the importance of research and evaluation of financial flows in logistics systems of production enterprises. The existing points of view regarding understanding of "financial flow" and the cost indicators for its evaluation are considered. The direct connection of financial flows with money is indicated. Based on the principle "pay money - receive money" it is substantiated that financial flows are one of the main components of logistics systems of industrial enterprises. It is noted that financial flows are formed and used precisely to ensure the normal operation of logistics systems of enterprises. The definition of "logistic financial flow" is proposed and the main indicators of its estimation are given. Using the analog model of the logistics system of production enterprise, the real places of forming financial flows, in particular, of exo- and endogenous origin were surveyed. It is proved that their formation is connected with promotion of material values, management of logistics information flows, payment of interest for the use of loan capital, force majeure, damage to property values, logistics risks, the formation of stocks of raw materials, materials and finished products, work in progress and development infrastructure of the logistics system of the enterprise The article proposes classification of logistic financial flows according to the phases of transfer of material and technical values and the mathematical model for calculating their value during a particular period. Taking into account the results of the survey, the quantitative characteristics of logistic financial flows are determined, namely volume, value and share in the total financial flow. The values of financial flows for all phases of transfer of material and technical values within the logistic systems of the industrial enterprises were calculated.