Cash Flow Management refers to the process of tracking, analyzing, and optimizing the money that flows in and out of a business. It involves monitoring income from sales and other sources, as well as expenses like salaries, rent, and utilities. Effective cash flow management ensures that a business has enough liquidity to meet its obligations and invest in growth opportunities. By maintaining a positive cash flow, businesses can avoid financial difficulties and make informed decisions. Tools such as cash flow forecasts and budgets help in planning for future expenses and revenues, allowing businesses to allocate resources efficiently and sustain operations over time.