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Microlesson · 5-min read

Treasury Management — Meaning and Functions

# Treasury Management

## What it is

Treasury management is the part of finance that handles a firm's cash, funds, and financial risk. It mainly deals with two things:

1. Working capital management — keeping enough cash and liquidity for day-to-day operations.

2. Financial risk management — managing forex (exchange-rate) risk and interest-rate risk.

## Key goals

  • Maximize return on available (idle/surplus) cash.
  • Minimize interest cost on borrowings.
  • Mobilise as much cash as possible for corporate ventures so it earns maximum returns.
  • Deal effectively in forex, money and commodity markets to reduce risk from fluctuating exchange rates, interest rates and prices — fluctuations that ultimately hit profitability.

## Functions of the Treasury Department

The treasury department is typically responsible for five areas:

#FunctionWhat it covers
1Cash ManagementEfficient cash collection and managing cash payments — both internally and to third parties.
2Currency ManagementManaging foreign-currency risk exposure. To minimise risk, forward contracts can be used to buy or sell currency forward.
3Fund ManagementPlanning and sourcing short, medium and long-term cash needs; investing surplus funds temporarily by mapping the gap between fund inflows and outflows; participating in capital-structure decisions; forecasting future interest and forex rates.
4BankingMaintaining good banker relationships; negotiating interest rates, forex rates etc.; acting as the initial point of contact. Short-term finance may come via bank loans or sale of commercial paper in the money market.
5Corporate FinanceInvolvement in acquisitions and divestments within the group; often responsible for investor relations.

## Quick recall

Think "C-C-F-B-C": Cash, Currency, Fund, Banking, Corporate finance.

⚠️ Common exam mistakes

  • Confusing the two domains of treasury management — it is (i) working capital management and (ii) financial risk management, not capital budgeting or long-term investment appraisal.
  • Forgetting that forward contracts under currency management can be used to BOTH buy and sell currency forward, not just buy.
  • Mixing up the five treasury functions; in particular, treating 'Banking' and 'Cash Management' as the same function.
Reference:
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