The financial sphere in business plays a particularly important role. Competent placement of funds is directly related to the efficiency of the company. In this regard, such a financial instrument as cash pooling is of great importance in modern economic conditions. The relevance of this research appears in the active use of cash pooling in the business world, due to its positive impact on the development of the company and on its economic growth and increased profitability and competitiveness in the market. The purpose of the work is to reveal the essence of such a phenomenon as cash pooling. The objectives of the study are to identify the mechanisms and features of the use of this tool for managing the financial activities of a company, to identify the role of cash pooling in modern conditions of business development. Research methodology includes search for data sources, methods of data analysis reliability of data, reliability analysis, validity, data quality management, inclusion criteria, ethical consideration and dissemination of result and its utilization approaches. It is important for each company to optimize processes of financial development. Cash pulling is an effective instrument in the modern business world. Liquidity bundling offers obvious business advantages. All liquid capital is collected in one place, is centrally managed, and can be optimally distributed throughout the group.