Circulation of cash flows of the enterprise for manufacturing construction materials
The subject of the article is economic activity of enterprises for manufacturing construction materials, which is a continuous process of producing products, its sale and purchase of new means of production, finds its expression in the circulation of their capital. The purpose of the article is to develop the process of the circulation of cash flows of the enterprise for manufacturing construction materials. Theoretical and methodological basis of the study included general scientific (dialectical, structural and functional) and special methods of studying the examined economic phenomena and processes. The relations with suppliers are of great importance to carry out construction activities, therefore, enterprises that produce construction materials establish important prerequisites and fundamental basis for the functioning of the construction industry. The article presents a circulation of cash flows for enterprises that manufacture construction materials, as a special case of manufacturing enterprises. The article on the basis of the conducted analysis represents a holistic model and an integrated approach to the consideration of the financial activity of an enterprise for manufacturing construction materials, taking into account the settlement and credit relations at the stage of preparation, production, sale. At all stages, various cash flows and their purpose are considered. However, the main attention was paid directly to the reproduction processes. At the expense of the enterprise, wages for workers, purchase of equipment, raw materials, materials, components, fuel, heat and electricity, and other means of production are covered. Their use by the workers of the enterprise is necessary in the process of manufacturing finished products, arriving at the warehouse with subsequent shipment to customers.
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