Abstract: management of financial resources of the enterprise is a set of purposeful methods, operations, levers, methods of influence on various types of finance for achievement of a certain result. Financial resources of the company is part of the cash in the form of income and external revenues intended for the fulfillment of financial obligations and the implementation of costs to ensure expanded reproduction [30, p. 53].
Financial resources and capital are the main objects of research of the firm finances. In the context of a regulated market, the concept of “capital” is more often used, which is a real object for the financier and on which he can constantly influence in order to obtain new revenues for the firm. In this capacity, capital for the practice financier is an objective factor of production. Thus, capital is a part of the financial resources involved by the firm in the turnover and generating income from this turnover. In this sense, capital is a transformed form of financial resources.
Keywords: cash, financial resources, cash budget, operating activities, investment activities, financial activities