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Microlesson · 5-min read

Treasury Management — Meaning, Goals & Functions

# Treasury Management

## Meaning & Scope

Treasury management mainly deals with:

1. Working capital management, and

2. Financial risk management (including forex and interest rate management).

## Key Goals

  • Maximise the return on available cash.
  • Minimise interest cost on borrowings.
  • Mobilise as much cash as possible for corporate ventures to earn maximum returns.
  • Deal effectively in forex, money and commodity markets to reduce risks from fluctuating exchange rates, interest rates and prices (which affect profitability).

## Functions of the Treasury Department

1. Cash Management — Efficient cash collection and managing cash payments both within the organisation and to third parties.

2. Currency Management — Managing the company's foreign currency risk exposure; forward contracts can be used to buy or sell currency forward to minimise risk.

3. Fund Management — Planning and sourcing the company's short, medium and long-term cash needs; temporarily investing surplus funds by mapping the time gap between fund inflows and outflows; participating in capital structure decisions and forecasting interest and forex rates.

4. Banking — Maintaining good banker relationships; negotiating interest rates and forex rates; acting as the initial point of contact. Short-term finance may come via bank loans or sale of commercial paper in the money market.

5. Corporate Finance — Involvement in acquisitions and divestments within the group, and often responsibility for investor relations.

⚠️ Common exam mistakes

  • Confusing treasury management's two pillars — it covers BOTH working capital management AND financial risk management, not just cash handling.
  • Treating currency management as speculation; its purpose is to MINIMISE forex risk (e.g. via forward contracts), not to bet on rates.
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