TY JOUR TI KEY ASPECTS OF MANAGING THE EFFICIENCY OF CASH FLOWS OF A COMMERCIAL ORGANIZATION IN MODERN ECONOMIC CONDITIONS KW cash flows KW management efficiency KW net cash flow KW ratio analysis KW budgeting JO Russian Journal of Management AU Semenyuk, J.A. AU Lavrukhin, V.C. AU Stepenko, M.V. AU Tuneva, A.V. PY 2026 IS 14 PB Publishing Center RIOR