Operating, financing and investing cash flows are all important aspects of keeping a business running successfully. Operating cash flow refers to the revenues and expenses incurred as you carry out your normal operations. Financing cash flows refer to the money put into and pulled out of your business from external sources such as investors, lenders, or government agencies. Finally, investing cash flows include any investments made in assets such as land, buildings, equipment, and inventory. By understanding how these three areas affect your business’s financial situation, you can make better decisions about how to manage your company’s finances.