Abstract
The research aims to determine the pattern of the relationship between one of the most important elements of working capital, which is the management of cash and the impact of this in maximizing the value of the establishment, and therefore the research discusses the problem of the shortcomings suffered by some departments of industrial companies working in the Iraqi environment in the employment of elements of working capital, including cash management, in order to maximize the value of the facilities in the research orbit. On the basis of this was the independent variable in the research by managing cash and representing the variable responding to the value of the enterprise, To achieve this, the above-mentioned search variables have been processed by analyzing their real data, while Microsoft Excel and SPSS Ver.25 have been used for the purpose of calculating standard deviations and computational circles for all search dimensions, as well as testing search hypotheses, in addition to using descriptive statistical analysis. The research sample consisted of 11 industrial companies listed on the Iraqi Stock Exchange, whose data for the period 2008-2019 were collected through their closing accounts. The results resulted in a morally significant correlation and impact of cash management in maximizing the value of the market facilities in the research sample, while the results resulted in the absence of a correlation relationship and a morally significant impact of cash management in maximizing the value of real enterprises.