For any manager, cash-flow must to represent a permanently science in order to adopt a financial strategy which can mentain the firm in dealings. If the balance sheet illustrates the company's wealth, the profit and loss inventory account illustrates it's the efficiency, the treasury flows demonstrate the modifications in financial situation of the firm.

Inside and outside enterprise's medium are formed a lot of tides, but the ones expressed in currency form detain an important role and place, due the fact that is related to capital formating, increasing, and paying. An economic society could be lucrative, could achieve profit, but could not be solvent, due the liquidity's lack, thanks to differences between incomes and payments made inside the frame of financial cycle.

firm's strategy, absorb of liquidity, cashing, payments