THE ESSENCE AND STRUCTURE OF INFORMATION SUPPORT FOR ENTERPRISE FINANCIAL FLOW MANAGEMENT

The article investigates the essence and structure of information support for enterprise financial flow management under conditions of economic instability, increased uncertainty, and digital transformation of business processes. Effective financial flow management requires timely, reliable, and relevant information that integrates accounting, analytical, and external data sources into a unified system supporting managerial decision-making.The study substantiates the role of information support as a multidimensional system that ensures the collection, processing, storage, analysis, and transmission of data on cash inflows and outflows, balances, and financial obligations. Based on a critical review of scientific literature, the main components of information support are systematized, including informational, analytical, methodological-organizational, technological, information quality, and stakeholder components. Particular attention is paid to the differentiation of internal and external information sources, as well as to the requirements for data quality such as reliability, timeliness, completeness, relevance, accuracy, and security.The article emphasizes the importance of identifying stakeholder groups and their information needs, as this allows adapting the content, form, and frequency of financial information to management objectives. A structural model of information support for financial flow management is proposed, which integrates data sources, analytical tools, organizational procedures, and digital technologies. This model can serve as a conceptual basis for the development of automated cash flow management systems and decision support tools, enhancing transparency, financial stability, and efficiency of enterprise management.