Cash is one of the most valuable assets of any company. It provides not only financial liquidity but it is also a source of wealth for enterprise. This article presents theoretical solutions in the field of cash flow management in company. It was drawn up as follow-up to workshops in the field of cash management conducted by the author under the "Friends of success" Programme. It is also an attempt to show the opinions and solutions submitted by management staff in small and medium sized enterprises during the workshops.