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Answer (D) is correct . Because cash and inventory are both nonearning assets, in principle they may be treated similarly. The alternative to holding cash, however, is to hold marketable securities that do earn interest or dividends. Thus, a cash management model would determine how much of a firm’s liquidity should be held as cash and how much in the form of marketable securities.

Answer (A) is incorrect because Credit and collection policies concern receivables and are not influenced by an EOQ model for inventory management.
Answer (B) is incorrect because The level of marketable securities is in part determined by cash needs.
Answer (C) is incorrect because The relationship between current assets and current liabilities concerns many factors other than cash management.