Abstract: In this article we present aspects regarding the objective of the treasury budget, the stages of its preparation and the elaboration of the provisional financial statements. The purpose of the treasury budget consists of translating the expenses and income generated by various activities in collections and payments monetary terms. Its elaboration is the result of an exhaustive budgetary approach, completed by preparing the provisional financial statements, that must be coherent with the long-term planning activities existing in the enterprise. In other words, the treasury budget transforms the expenses and income of all previous budgets in collections and payments, notion which favours that of the monetary fluxes due date.