Effective cash flow management is a critical foundation that determines a firm’s ability to survive, maintain liquidity, and achieve sustainable development. This study aims to identify the factors influencing the efficiency of cash flow management as reflected in the statement of cash flows among private economic groups in Vietnam. Using quantitative analytical methods processed through SPSS 26 and based on data collected from 236 survey respondents, the findings reveal that Operating Efficiency, Liquidity Ratio, Debt Ratio, Asset Structure, and Profitability are significant determinants of cash flow management efficiency in enterprises. Based on these results, the study proposes several managerial implications to help optimize resources, capital and asset structures, strengthen working capital management, enhance earnings quality, and formulate effective policies for improving cash flow performance
Download
Download XML