The article examined the structure of the cash flow statement and the algorithm for its compilation by a direct method. It is determined that the main and the only source of information on cash flows as a result of the activities of the enterprise is the cash flow statement, which is based in the market economy on the generalized data of financial accounting and which is the information link that joins the enterprise with the society and business partners-users of information on the cash flow as a result of operating, financing and investing activities. In modern economic conditions, cash funds play an important role in the operation of the enterprise. On the one hand, they are an integral part of all stages of economic activity–from the acquisition of inventories to settlements with customers, and, on the other hand, they determine the current and future financial position of the enterprise. Information on the changes in cash flows in terms of operating, financing and investing information is presented in the cash flow statement. It should be noted that the usefulness of this form of reporting is based on its provision of the information on where (for what purposes) the funds are spent at the enterprise and serves as a liquidity indicator (in the sense of the ability to repay short-term obligations). It is noted that the main tool for assessing the financial condition of the enterprise is the analysis, through which it is possible to assess objectively the internal and external relations of the analyzed object, ie describe its solvency, efficiency and profitability of activities, prospects for development, and then make reasoned decisions based on its results. The methodology of analysis of cash flows in the context of different types of activity is examined. Proposals on the improvement of the information value of the cash flow statement and efficiency of calculating the quality of the monetary circulation are made. The quality of information is a determining factor in the sound decision-making and effectiveness of financial management. It must meet certain requirements. The cash flow statement is extremely important information for both the enterprise management and its investors and creditors.