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Features of Cash Flow Management of Endowment Funds
Tian N.G.- Pacific National University, Khabarovsk, Russian Federation
Abstract: The article is devoted to the scientific research in the field of managing the cash flows of endowment funds. Based on a set of scientific views and their interpretation of the formation and use of target capital, on the one hand, and the system of views on the nature of cash flows, on the other, the author has formulated a definition of the management of endowment funds cash flows, as well as identified the categories of cash flows of endowment funds that need to be effectively managed for the successful functioning of endowment funds. At present, the issue of managing the cash flows of endowment funds remains insufficiently studied. The sources cited in this article reflect this gap in the scientific literature. The article reveals the specifics of the formation, use and distribution of inflows and outflows of endowment funds cash flows from operational, investment and financial activities. This article is one of the approaches to the study of cash flow management of endowment funds.
Keywords: endowment funds, non-profit organizations, cash flows, investment activities, current activities, endowment fund, financial activities, cash flow management of endowment funds, total cash flow.