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This tutorial on cash pooling introduces the concept as a financial management strategy that enables companies to optimize their cash positions and utilize surplus funds effectively across subsidiaries. The lesson covers the meaning of cash pooling, its necessity, and various techniques including physical cash pools, zero balancing, notional cash pools, and cross-border cash pooling. The learning objectives focus on understanding these key aspects of cash pooling and its considerations. This video is part of Techno Funk Functional Capsules, aimed at enhancing process expertise.