Analysis of Existing Problems in Cash Flow Management of Enterprises in the Textile and Garment Industry Listed on the Market Vietnam Securities

Cash flow is one of the important measures reflecting the financial situation of an enterprise and the activities of an Enterprise are always associated with continuous cash flow movements. Cash flow management is closely related to the management activities of other departments and targets such as current asset management (inventory management, accounts receivable management), or short-term financial management. (short-term financial management, accounts payable management, short-term investment management, short-term capital mobilization), so cash flow management plays a very important role for businesses.

Cash flow management creates the capacity for businesses to maximize value, helps businesses detect potential gaps in cash flow, and minimize risks in cash flow balance. Especially in the context of today's complex and volatile business environment, a series of businesses have gone bankrupt and have unsustainable existence due to lack of strict and comprehensive cash flow management.

For enterprises in the textile and garment industry - one of the key production sectors of the economy - currently facing huge challenges due to the Covid -19 pandemic, the issue of cash flow management has become even more urgent, but implementing Application still has many limitations. Therefore, in this study, the author evaluates some shortcomings in cash flow management activities at textile and garment enterprises listed on the Vietnam stock market.