A company's management team uses the cash flow statement as a critical financial tool. It provides insights into the cash generated and used in operating, investing, and financing activities. By analyzing the cash flow statement, management can assess the company's ability to generate positive cash flow, identify trends, and formulate strategies to enhance liquidity. It allows them to make sound financial planning, mitigate potential risks, and ensure that the company's financial goals align with its operational needs. Understanding the cash flow statement is key to maximizing business cash flow and achieving long-term success.