It can be defined in different ways. Some feel that the appropriate definition is ’income from sales or return from any economic activity or expenses for origin’. It is any type of income or expense that affects cash accounts. It should be noted that the cash flow does not include much of the income, such as forward sales or financial receivables of customers, and has not yet been received. It must be cash or finance that can be placed in the bank or cash in its origin. A financial statement showing the inflow or outflow of cash is evidence of a cash flow movement of the asset. It should be noted that profits, due payments and other credit items are not included

For those who want to get on with business, maintaining a good and detailed cash flow is essential. This is due to the need to establish criteria for entry and exit of credits that are beneficial to the company; From then on, one can have more real notions of establishing profit, which will boost business growth. To do so, it is necessary a specialized team in the economy in question, which is of total confidence for the position of managing the inflow and outflow of internal capital. Therefore, having in hand the establishment of the flow of expenses and gains has a more balanced and ready for growth.