It can be done either way. The wisest being the cabinets. You will have less tile to lay and you can supply your plumbing easily to the cabinets. Cabinet installation requires much shimming and preciceness to acheive a beautiful finish. Tile can be cut easily to edge cabinets and lastly your kick-plate covers most imperfections.
This is an old old discussion and it can go either way.
Yes you use less materials, but depending on size and layout it might note be that much.
And the cabinets need to be shimmed up or other wise you need to make sure that the dishwasher will fit under the counter. And you need to run the flooring into the space for the DW or otherwise put in some filler material.
And cutting flooring to fit under the toe kicks can be a real pain. Specially if you are doing one of the newer "unfited style" kitchens where the cabinets are many different depths.
And there is more change of damaging the cabinets when installing the flloring.
But likewise if the flooring is first the cabinet installer can damage the flooring.
If you are using a GC to do the kitchen discuss this with them, but it is up to them. They are responsible for the total job.
If you are hiring separate cabinet installers and flooring installers then talk with both of them and discuss the pro's and con's of each option.