The objective of this work is the analysis of cash management practices within the company. In order to achieve this goal, we have divided our work into two parts. A theoretical part devoted to the fundamental concepts related to cash and its management. We also presented the different methods of treasurer management as well as the important role that the treasurer plays. A second part which consists of an application within the company LE SEMEUR TIZI OUZOU. In this part of the work, we try to study the financial situation of the company by applying the various calculations and ratios of cash management. At the end of our study, and by analyzing the different calculated aggregates, we concluded that the company is in good financial condition.