KI im Corporate Treasury und Cash Forecasting

Cash forecasting is the oldest problem in treasury: how much cash will we have, where, and when? Traditionally analysts built spreadsheets from inputs submitted by business units, which were slow, inconsistent and often biased toward optimism. AI changes the inputs and the method. There are two broad forecasting approaches. The direct method projects actual receipts and disbursements, which suits short horizons of days to a few months. The indirect method starts from projected financial statements and suits longer horizons. Machine learning is most useful in the direct method, because it can learn from large volumes of transaction history. A model can learn that a particular customer pays about nine days late, that payroll hits every other Friday, that tax payments cluster at quarter end, and that receipts dip around holidays in certain countries. Common techniques include classical time-series models such as ARIMA and exponential smoothing, gradient-boosted trees that combine calendar features with invoice-level data, and hybrid approaches that model each cash-flow category separately and then add them up. Treasury management system vendors such as Kyriba and receivables-focused vendors such as HighRadius sell forecasting modules, and several large banks offer forecasting tools to corporate clients inside their online banking portals. Liquidity planning builds on the forecast: deciding how much to hold in operating accounts, how much to invest, and when to draw on credit lines. Payment optimization adds decisions on timing, netting of intercompany flows and early-payment discounts. A common misconception is that AI produces a single correct number. Good systems produce a range and are judged by backtesting against what actually happened, category by category. Another misconception is that more complex models always win; for stable flows like rent or payroll, simple rules often beat machine learning, and the gains concentrate in volatile categories such as customer receipts.