This book examines the value of money in the context of achieving sound cash flow for any buiness. Money is examined as an asset, a cost and a resources. Whaile cas can be used to buy resources for a business it also a resources in itself, with a cost or value measureable as interest.

In essence this book explains the need to control cash, to consider the income earned by investing it and the shrinkage caused by inflation or exchange rate movements. This is with the aim of explaining how cash is controlled and non-interest earning balances are kept to a minimum.

Having described the essential facets of cash management the text proceeds to explain how forecast cash flow, produce a balance sheet-based forecast and set cash targets. (text by author)