Аннотация: The presented article is devoted to cash flow management at the enterprise. The goals of the control system, the significance and importance of cash flow control are disclosed. The directions of the financial and economic activity of the enterprise are considered on the example of LLC «Zenith». The author pays specials attentions to the work of the company and the management system as a whole. A rational structure of cash and timely and planned cash flows ensure the successful operation of the enterprise as a whole.