JEL Classification: M 40. DOI: https://doi.org/10.31521/modecon.V10(2018)-10 Kolisnyk O., Candidate of Economic Sciences, Associate Professor of the Department of Accounting, National University of the State Fiscal Service of Ukraine, Irpin, Ukraine e-mail: kolesnik_l09@ukr.net Zamohylna A., Master of Accountancy (MAcc), National University of the State Fiscal Service of Ukraine, Irpin, Ukraine Сash flows: essence, classification and optimization in the managementRead more