摘要:Every good company and commercial services company should be able todetermine the amount of cash they need. This is required so that any fundscontained in the company can be used appropriately and optimally without anyallegations of wrongdoing so that the companys needs can be met well.Calculation was performed to compare between the state of the company withthe Baumol model in order to know that the total cost is more effective. PT.Anugerah Bintang Perkasa is a company engaged in the transportation, trading,printing services, industrial, workshops and development. As a large companyPT. BAP also requires the calculation of the optimal amount of cash for fillingcash. Determination of the optimal amount of cash is very helpful in allocatingfunds for essential needs of the company. The Company uses the Baumol(constant cash flow) in determining the optimal amount of cash. This is becausecompanies do charge cash with the same amount each month. Application ofthis model is more effective when compared to the calculation based on thecompany. This can be seen from the amount of cash that can be used optimallyin the company. So that the company needs can be met well.