%0 Journal Article %T KEY ASPECTS OF MANAGING THE EFFICIENCY OF CASH FLOWS OF A COMMERCIAL ORGANIZATION IN MODERN ECONOMIC CONDITIONS %A Semenyuk, J.A. %A Lavrukhin, V.C. %A Stepenko, M.V. %A Tuneva, A.V. %K cash flows, management efficiency, net cash flow, ratio analysis, budgeting %J Russian Journal of Management %D 2026 %N 14 %P 15 %I Publishing Center RIOR