The term treasury refers to the area of ​​a company in which actions related to monetary flow operations are managed.

It basically includes cash management and various banking procedures. The accounting records said execution.[1][2]​.

For example, the human resources area calculates the salaries to be paid; The treasury, for its part, is responsible for ensuring that there is enough money available to pay salaries on the scheduled date, and for issuing payment orders; The accounting area then records all these movements.

The treasury is responsible for managing monetary resources in the most efficient way possible, to meet business commitments and have sufficient cash to support the company's financial planning programs.[3]​.

The treasury is responsible for managing the monetary flows of a company.[4]​.