The article discusses different ways to analyze cash flows in a company to understand its financial health. The researchers explore three methods: direct, indirect, and coefficient. Cash assets are crucial for a company's performance and are used in operational, investment, and financial activities. The cash flow statement helps stakeholders evaluate how well a company can collect and use cash. Effective cash management is as important as managing inventory and payments. Keeping the right amount of cash in bank accounts is key for smooth operations and payments to suppliers.