In this study, It has been aimed to the effectiveness of cash management in manufacturing and service firms. The research is conducted with currently working manufacturing and service firms in Osmaniye the private sector area. To establish enterprise control system via the use of control mechanism data, one has to determine what to control from the early stage. To accomplish this goal is used to questionnaire method. Starting from this point, a comparative analysis has been done about the subject companies and the causes of differences focus on business sectors has been listed. Consequently, when compare manufacturing firms with service firms which was determined to give less importance about providing cash and management of available cash.
Cash management, internal control, questionnaire method