SCIENTIFIC AND THEORETICAL BASIS OF DETERMINING THE FREE CASH FLOW OF ENTERPRISES

This article describes the scientific and theoretical basis of determining the free cash flow of enterprises. In this, the theories of foreign and domestic economists regarding the calculation of free cash flow were analyzed and the opinions of scientific schools were studied. In determining the free cash flow of joint-stock companies, the practice of using free cash flows taking into account the company's EBIT, in particular, the indicator of income before paying interest and taxes, operating income after tax, is explained. Based on the results of the research, the procedure for calculating the free cash flow of the enterprise was developed.

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