Good and adequate business strategy is important for long-term business survival. Strategic management aims to ensure steady growth and development of companies, and in fulfilling these goals, accounting profession has an important role to play. Strategic Managerial Account Management provides strategic information to strategic managers. Information includes financial indicators as well as information about the environment in which the business operates. Financial indicators have broad application in expressing the company's performance. Liquidity is one of the elementary and existential goals of the company. Liquidity measures are primarily of interest to the company's managers to be sure at any moment that they will meet short-term commitments. Liquidity indicators are calculated based on the positions of short-term assets and short-term liabilities. The aim of this paper was to show the indicators of liquidity of Croatian companies in the food industry for the period 2010 - 2016, with emphasis on the importance of liquidity management with strategic decision making.