Methodological approaches to cash flow management of banking institutions in the digital economy

Abstract

The article examines the specific features of the formation and management of cash flows in banking institutions within the digital economy. The study identifies key trends in the transformation of cash flows during periods of crisis and structural change and emphasizes that effective financial resource management is a critical factor in ensuring bank liquidity and financial stability.

Introduction. The period 2020–2025 is characterized by significant fluctuations in the macroeconomic environment, rising interest rate risks, transformation of operational processes, and accelerated digitalization of financial services. Under these conditions, traditional approaches to analyzing and monitoring cash movements have proven insufficiently systematic and inadequately adapted to banking practice.

Problem Statement. An analysis of Ukrainian banking practice indicates a fragmented approach to monitoring aggregate cash flows, manifested in the absence of an integrated system for tracking cash movements across major types of banking operations. This necessitates the development of a systematic approach to understanding the essence and specific features of bank cash flows, as well as their monitoring and analysis.

Unresolved aspects of the problem. Despite the availability of methods for assessing cash flows, several issues remain unresolved in banking practice: the lack of a unified approach to defining and identifying cash and financial flows (operating, investing, and financing); the expansion of digitalization in the financial sector, which transforms mechanisms of financial resource movement; the imperfection of liquidity monitoring and flow management systems; and the limited application of integrated cash flow models capable of accounting for interrelations among different types of flows and the impact of interest income and expenses on the overall financial position.

Purpose of the Article. The purpose of the article is to develop and substantiate methodological approaches to effective cash flow management in banking institutions within the digital economy.

Presentation of the main material. The dynamics of cash flows in the banking system of Ukraine during 2020–2025 are analyzed, enabling the identification of key trends in cash flow transformation amid crisis conditions, structural changes, and digital economic development. Approaches to interpreting the categories “cash flow” and “financial flow” in banking activities are generalized and systematized, which makes it possible to substantiate their conceptual differentiation considering sectoral specifics and liquidity management requirements. The necessity of implementing a cash flow monitoring system as a tool for integrating analytical, planning, and control functions of management is substantiated.

Conclusions. To maintain financial stability, a banking institution must ensure an optimal cash flow structure and effectively manage available resources. This is essential for strengthening the resilience of the Ukrainian banking system and optimizing financial flow management under complex and unpredictable conditions.