Аңдатпа
Company finance is the basis of the financial system of the state, as companies are the main part of the National Economic complex. The state of the company's finances affects the provision of national and regional monetary funds with financial resources. A direct link is established here: the more stable the financial situation of companies, the more financial resources are provided by national and regional monetary funds, and socio-cultural and other needs are met. A number of programs are being implemented to further strengthen Kazakhstan's position in the regional and then global space. Cash is the most liquid category of assets that creates high liquidity for the company and gives it freedom to choose activities. Cash is the most deficient resource in a market economy. The success of the company's activities depends primarily on attracting funds to its managers and distributing them for effective purposes. One of the main factors for the stable functioning of the company is the level of cash availability. The total capital received by the company for a certain period of time is stable, but over time it undergoes changes. The company's capital is constantly on the move. Competition between companies requires rapid adaptation to constantly changing conditions. Such conditions: technological advances that require significant capital investment, inflation, changes in interest rates, and tax laws – all have a huge impact on the movement of the company's capital. In this article, we discussed the essence, types, main sources of cash formation, the mechanism of their distribution, the procedure for planning and forecasting cash, achieving the expected results of the company's activities, the main goals and functions of generating income, as well as the issues of deficit and effective spending of free funds, i.e. optimization of cash.