"Cash" en este término no necesariamente significa dinero en efectivo. Los principales artículos de mayor venta generan ganancias ("cash"). De acuerdo con la definición, cash-drivers son factores que generan entradas y salidas de capital.

http://www.rsm.global/australia/insights/consulting-insights...

There three primary cash drivers in any business and three secondary drivers. The primary drivers are responsible for the overall amount of cash that you generate. The secondary drivers are responsible for the amount that you have access to at any given time. It is often the secondary drivers that are overlooked. We will focus on the secondary drivers in this article. So what are the drivers?

Primary drivers

There are three primary cash drivers: ***sales***, direct costs and overhead costs. Sales generate cash and cost areas remove some of this, hopefully leaving us with a surplus. However, unless we manage the secondary drivers, we often will have a much smaller volume of cash available to us.

Secondary drivers

Debtors (or accounts receivable), inventory and creditors (accounts payable) are the three secondary drivers.