Оптимизация финансовых потоков внешнеторговой компании

The paper discusses the issues related to the interpretation of the “financial flows" concept and their specific features in the foreign trade companies. The author names the major targets for the optimization of the foreign trade financial flows. It is noted that the formation of foreign financial flows is largely determined by the dynamics of exchange rates. The author considers the influence of exchange rate fluctuation on the activities of importing and exporting businesses. Particular attention is paid to the positive and negative aspects of various forms of payment, such as open account, advance payment, collection and letters of credit.