Exploration of Cash Flow Management for Enterprise’s Business Performance

The study explored cash flow management for enterprise’s business performance. The study specifically investigated SMEs’ fulfilment of financial obligations through cash flow management, and determines the influence of cash flow management strategy on their performance in FCT Abuja. Survey research design was used. Data were gathered and analysed using the descriptive method and regression analysis. Findings showed that cash flow management influences the fulfilment of financial obligations, and that cash flow management strategies influence the performance of enterprises in Abuja. The study concluded that cash flow is critical to the success of enterprises. The study recommended that owners and managers of enterprises in Abuja should improve on their cash flow management, and that policy makers should incorporate strategy in management of cash flow framework to enhance improved performance.