What is the process of evaluating cash inflows and outflows commonly referred to as?

The process of evaluating cash inflows and outflows is referred to as cash flow management. This involves analyzing and monitoring the timing and amounts of cash that move in and out of a business or individual’s finances. Effective cash flow management ensures that there is enough cash available to meet obligations as they arise while maximizing the efficiency of cash usage. This process is crucial in maintaining liquidity, planning for future expenses, and making informed financial decisions.

The other choices represent different financial concepts. Asset allocation pertains to the distribution of investments among various asset categories, while capital budgeting involves the planning process used to determine whether an organization's long-term investment projects are worth pursuing. Cash flow monitoring, though similar in nature, specifically focuses on keeping track of cash flow, whereas cash flow management encompasses a broader strategy including planning and optimizing cash resources. Thus, cash flow management is the most accurate term for the evaluation process described.