Konsolidacja środków pieniężnych jako instrument zarządzania przepływami pieniężnymi w grupie kapitałowej
Cash pooling as a management instrumentof cash flows in capital group

Summary/Abstract: The aim of article is to present solutions regarding cash management located on bank accounts of companies functioning in a capital group, especially cash pooling. The paper describes the essence and the forms of cash pooling. It also shows its advantages and disadvantages. The article has been divided into four parts preceded by an introduction and followed by conclusions. Part one describes the essence of cash flow management as an element of financial management of capital group. The second part presents the essence of cash pooling and shows an example of financial advantages. The third part discusses solutions of cash pooling in Polish law. Finally, in the fourth part of the article, the author presents two conceptions of cash pooling: national and zero-balancing cash pooling.

• Details
• Contents