Scientific Views on the Management of Cash Flows of Commercial Banks

Abstract

This article examines the scientific and theoretical foundations of cash flow management in commercial
banks. The structure of cash flows and their role in ensuring economic stability are explored. The interrelation of
operating, investing, and financing cash flows is highlighted. The importance of effective cash flow management
for bank liquidity and risk control is substantiated. Theoretical perspectives of domestic and foreign scholars are
compared. A practical analysis is conducted using the example of Uzbek commercial banks. Modern analytical methods and statistical data are applied. Scientific conclusions and recommendations are provided.