The article provides examples of existing approaches to analyzing the money flows of enterprises. The necessity and expediency of various methodical approaches to carrying out of analysis of money flows have been substantiated. The recommended list of methods of analysis has been determined, which consists of three blocks: determination of liquidity of the enterprise’s balance and analysis of the obtained results; assessment of the input and output gross net money flows; calculation and analysis of financial rates according to the determined criteria. The received conception is implemented on the example of the OOO «MEGA LINK», according to the data of its financial statements for the period of 2012–2016. Carrying out an analysis in such a sequence not only provides a complete picture of the company’s financial condition, but also serves as an integral part of the development of a sustainable development strategy. At the same time the proposed list is not overloaded with superfluous calculations which, basically, bring insignificant information for the user.