The article analyzes the approaches to the definition of “financial resources”. Existing classification of financial resources has been generalized, and their main characteristics have been identified. Keywords: financial resources, the classification of financial flows, the qualitative characteristics of financial resources.

  In this article the main methods of optimization of financial flow of company are reviewed. The issue of increasing the necessity of net cash flow is researched. Key words: financial flow, cash flow, optimization of financial flow, input and…