• It is very useful as an aid to determine cash inflows and outflows and to plan liquidity (in a few cases, liquidity deficiencies, due to insufficient forecasting, determine the short-term failure of some business projects).

• It is necessary to influence the difference between income and collection and between expenditure and payment.

• The income is generated when the sale takes place and the collection when the liquidity derived from that sale is received.

• The expense occurs when the obligation is generated (with a supplier ...). Payment is generated when cash out.

• Collection periods must be adjusted with payments to suppliers to avoid Treasury mismatches.

• The knowledge of these data will allow to know the treasury needs and the moment in which these may be manifested, thus being able to anticipate in advance the search for cash financing when liquidity is scarce or, in the opposite direction, when liquidity is high, study the placement of generated funds