The main idea of this research paper is to get overview of Cash flow management theory and how it is working in the Company X. The paper utilises the secondary data as its main references, to research, assess and analyse the key problems. This thesis goes through the cash flow management theory and main points of it. This will give the understanding what is needed in order to understand the case study. The conclusion arrives to the answer for this study by tying the chapters together and their main points, and will present the answer to the question: How Company X can improve their cash flow management?