Cash flow budget is a document projecting Future trends in the cash flow of the company. It is a Forward-looking management chart showing supply and demand for liquidity within the company. Cash flow budget allows the treasurer to manage Interest expense as efficiently as possible by harnessing competition not only among different banks, but also with Investors in the financial markets. Cash flows are usually classified by different category. One of the possible classifications deals with Business cycle and Investment cycle, which form industrial and commercial life of the company, and with Debt cycle and Equity cycle, which form the financing life (see Financing cycle) of the company. Cash flow budget is also called Cash budget or Cash flow plan.

(See Chapters 2 and 49 of the Vernimmen)

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