Subject Under modern conditions, the cash flow budget creation is conditioned by the need for efficient tools to manage cash flows, an access to timely information on cash flows, and enhancement of information disclosure in regulated reporting. Objectives The purpose of the study is to define steps for creating the cash flow budget being a universal instrument for cash flow management, to present a form of a cash flow statement, which is comparable with similar working papers and regulated reports. Methods The paper defines the sequence of steps to create the cash flow budget and analyzes the logical structure of the cash flow statement in this process, which is transparent and comparable with regulated reporting. Results The paper presents basic forms of tables that determine the information structure of the cash flow budget, systematizes the records of business transactions in the cash flows, and comparability of planned and actual reporting forms. It specifies particular steps for creating the reporting, which should be comparable with existing activity reports and regulated statements. Conclusions The cash flow budget enables to implement a uniform system of accounting, planning and operational control over cash flows in practical activities of the enterprise. The developed form of cash flow statement combines the planned and actual data structure and provides for the transparency of indicators therein, their dynamics in the time interval and detailed presentation of accounting items or a list of transactions
Keywords: cash flow control, budget, multi-method
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