The purpose of this study is to investigate the effect of managers' ability in cash management. The present research is in terms of its purpose and its approach after the event. The study period also covers the period from 2012 to 2016 and the selected sample consists of 84 companies. To test the research hypotheses, at first, the efficiency of the company was calculated and then the ability of managers was calculated. Subsequently, the relationship between cash management and managers' ability was examined. The findings showed that after considering the effect of control variables, there is a negative and significant relationship between managers' ability and cash management. This means that with the increasing ability of managers, the period of conversion to cash decreases. Also, there is a negative relationship between the conversion period of goods inventory and the period for collecting claims and ability of managers. In addition, there is a positive relationship between the ability of managers and the period of payment, which is not meaningful. Also, the existence of different managers 'ability in different industries by using variance analysis showed that there is no significant difference between managers' ability in different industries.