IDEAS home Printed from
   My bibliography  Save this article

Cash flow models: A review


  • Gregory, Geoffrey


Cash flow management is concerned with the efficient use of the company's cash and short-term investments. Under stable economic conditions, this is a matter of deciding when to transfer assets and how much. The development of models designed to answer these questions is reviewed. More recently, emphasis has been placed on decisions concerned with operating conditions with the object of maintaining a level of cash flow in accordance with unstable conditions, in particular with a high rate of inflation.

Suggested Citation

  • Gregory, Geoffrey, 1976. "Cash flow models: A review," Omega, Elsevier, vol. 4(6), pages 643-656.
  • Handle: RePEc:eee:jomega:v:4:y:1976:i:6:p:643-656

    Download full text from publisher

    File URL:
    Download Restriction: Full text for ScienceDirect subscribers only

    As the access to this document is restricted, you may want to search for a different version of it.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Salas-Molina, Francisco & Martin, Francisco J. & Rodríguez-Aguilar, Juan A. & Serrà, Joan & Arcos, Josep Ll., 2017. "Empowering cash managers to achieve cost savings by improving predictive accuracy," International Journal of Forecasting, Elsevier, vol. 33(2), pages 403-415.
    2. Francisco Salas-Molina & Francisco J. Martin & Juan A. Rodr'iguez-Aguilar & Joan Serr`a & Josep Ll. Arcos, 2016. "Empowering cash managers to achieve cost savings by improving predictive accuracy," Papers 1605.04219,
    3. Hinderer, K. & Waldmann, K. -H., 2001. "Cash management in a randomly varying environment," European Journal of Operational Research, Elsevier, vol. 130(3), pages 468-485, May.
    4. repec:spr:annopr:v:261:y:2018:i:1:d:10.1007_s10479-017-2634-9 is not listed on IDEAS
    5. Francisco Salas-Molina & Juan A. Rodr'iguez-Aguilar & Joan Serr`a & Montserrat Guillen & Francisco J. Martin, 2016. "Empirical analysis of daily cash flow time series and its implications for forecasting," Papers 1611.04941,, revised Jun 2017.
    6. repec:eee:jomega:v:70:y:2017:i:c:p:118-134 is not listed on IDEAS

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jomega:v:4:y:1976:i:6:p:643-656. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.