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Stream/Area:
-
Subject:
-
Paper ID:
IJSREM66870
Volume:
10 |
8 |
Aug 2026
Pages:
1-5
Publication Frequency:
Monthly (12 issues per year)
License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.
Management Studies
Malla Reddy Engineering College and Management Sciences
Assistant Professor Dept of MBA,
Malla Reddy Engineering College and Management Sciences, Medchal, Hyderabad – 501 401
Cash flow management is an important component of financial management because it ensures the proper movement of money into and out of an organization. Adequate cash is necessary for purchasing raw materials, paying employees and suppliers, meeting operating expenses, managing working capital, and supporting future business requirements. Effective cash flow management helps organizations maintain liquidity, reduce financial difficulties, control borrowing requirements, improve profitability, and achieve long-term financial stability. The present study, “A Study on Cash Flow Management in Business Organizations with Reference to Maha Cement,” examines the cash flow management practices followed by Maha Cement and their influence on financial performance. The study focuses on operating, investing, and financing cash flows, working capital management, cash budgeting, liquidity management, financial planning, and technological support. Primary data were collected through a structured questionnaire from 100 respondents, while secondary data were obtained from annual reports, cash flow statements, accounting records, journals, and other published sources. The study concludes that effective cash flow management supports liquidity, operational efficiency, profitability, financial planning, and sustainable organizational growth.
KEYWORDS
Cash flow management is an essential part of financial management because it ensures the availability of funds for operating, investing, and financing requirements. The present study examined cash flow management practices at Maha Cement and evaluated their contribution to financial performance. The findings indicate that effective management of operating, investing, and financing cash flows supports working capital management and liquidity. Cash budgeting and financial planning help management anticipate future cash requirements and make appropriate financial decisions. The study also indicates that effective management of receivables, payables, inventory, and cash resources contributes to smooth business operations. Technology has become another important element of cash flow management. Digital financial systems, accounting software, and other technological tools can support monitoring, forecasting, reporting, and decision-making. Overall, the study concludes that effective cash flow management contributes to liquidity, financial planning, operational efficiency, profitability, reduced financial risk, and sustainable growth at Maha Cement.
1. Sharma, A., & Gupta, R. (2018). Cash flow management practices in manufacturing organizations. 2. Kumar, R., & Verma, S. (2018). Working capital efficiency and cash flow management. 3. Reddy, P., & Rao, K. (2019). Cash flow management practices in Indian manufacturing organizations. 4. Singh, A., & Mehta, R. (2019). Impact of cash budgeting on financial performance. 5. Patel, M., & Shah, N. (2020). Liquidity management practices in manufacturing organizations. 6. Nair, S., & Joseph, P. (2020). Impact of technology on cash flow management. 7. Chandra, R., & Arora, S. (2021). Cash flow management and profitability: An organizational perspective.
Publication Date
8/20/2026
Peer Review Type
Double-Blind Peer Review
Review Rounds: 2
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Conflict of Interest
The authors declare no conflict of interest related to this research work.
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