The main objective of this study is to diagnose the instruments used in the company‘s decision making through the use of cash flow. The research was qualitative and quantitative, using descriptive and exploratory purposes. As far as media is concerned, it is characterized as bibliographical and field. it is verified that cash flow plays an important role in the financial control of a company, as well as in the management of the company and especially in the decision-making process, since, according to resource conditions, in order to become competitive and provide a suitable environment for the attraction of investments and also for the obtaining of financing