The management of a company's cash: knowing what is available, where it sits, and making sure obligations can be met without holding more idle cash than necessary.
It spans monitoring balances across accounts, forecasting inflows and outflows, covering shortfalls and placing surpluses.
For a small company this is a weekly look at the bank balance. For a group with subsidiaries it becomes a structured discipline with dedicated tools, which is where most of the terms in this section come from.
