Abstract: “Cash shortage is one of the most dangerous problems that may appear while projects are in progress. Inadequate cash flows force the companies to take short term or long term loans and in some cases companies end up being bankruptcy. In this study the planned and actual cumulative percentages of cash flows and work progress which are represented using S-curves are used as the basis for analyzing cash flows using artificial neural networks. The planned and actual cash flows are imported to MATLAB and are trained using the developed cash flow analysis model. The results of this analysis will assist the contractor in identifying the down fall of the cumulative percentage of actual cash flows with respect to the percentage of the work completed based on which the contractor can manage the cash flows to maintain work continuity, prevent interruption of project and take precautions to protect the company from being bankruptcy”

Keywords: cash flow, cash flow analysis, Artificial Neural Network