To make cash assets play an effective role mainly depends on how enterprises carry out scientific decision and cost analysis in terms of cash. When there is a surplus of cash, managers should use spare assets to carry out cost analysis. 现金资产充分发挥有效的作用,主要取决于企业如何围绕现金运筹开展科学的决策成本分析,当现金富余时,企业管理者应调动富余资金开展成本分析。