Managing Cash FlowAn Operational Focus phần 4 pot

... Excess Cash 239 Financing Sources for the Business 250 Borrowing for Cash Shortfalls 2 51 Conclusion 262 Chapter 8: Planning Cash Flow 263 Cash Flow Planning 263 Managing Cash Balances 276 Cash ... 19 40– Managing cash flow / by Rob Reider, Peter B. Heyler. p. cm. ISBN 0–4 71 22809–5 (acid free) 1. Cash management. I. Heyler, Peter B. II. Title. HG4028.C45 R453 2003 658...

Ngày tải lên: 14/08/2014, 05:20

... and cash flow on the organization’s financial position. The company Using the Balance Sheet 37 Change 20 2 over 12/ 31/ 2 12/ 31/ϫ1 (under) 20 ϫ1 ASSETS Cash $ 0 $ 20 0 $ (20 0) Accounts receivable 2, 000 ... not-so-plausible) discount terms are as follows: Cash Receipts 49 35 CHAPTER 2 Managing Cash Flow—Receipts and Disbursements MAXIMIZE CASH IN, MINIMIZE CASH OUT....

Ngày tải lên: 14/08/2014, 05:20

... history 1 /31 /ϫ1 2. Research attendance incentive systems 2/28/ϫ1 3. Develop an appropriate attendance incentive system 3/ 30/ϫ1 4. Obtain management approval for the proposed incentive system 4 /30 /ϫ1 5. ... the bank can offer the company. ACCOUNTS RECEIVABLE ARE NOT CASH RECEIPTS. ACCOUNTS PAYABLE ARE NOT CASH DISBURSEMENTS. 68 Managing Cash Flow—Receipts and Disbursements lim...

Ngày tải lên: 14/08/2014, 05:20

... positive cash flow. A list of sales function desirable operating practices and efficiencies is shown in Exhibit 4. 5. A sample initial survey form for the sales function is shown in Exhibit 4. 6. This type ... adequately to company cash flow? ã What is the sales emphasis, on the top 20 percent or on the other 80 per- cent? ã Is the focus on existing top customers, other customers, or...

Ngày tải lên: 14/08/2014, 05:20

... product/service costs may have changed, as follows: Past Present Material 25 50 % 30–60% Labor 25 50 % 5 20% Overhead 25 50 % 30– 65% Trends in most organizations show direct labor costs decreasing, direct ... $10/hr $20/DL Hr Cost Cost Price A 20 $ 60 5 $ 50 $ 100 $ 210 $10 .50 $ 15. 00 B 60 180 25 250 50 0 930 15. 50 22.00 C 140 420 65 650 1300 2370 16.93 24.00 D 300 900 180 1800...

Ngày tải lên: 14/08/2014, 05:20

... 1.00 Total cost $6. 40 ______ ______ Number of payments processed per year: 26, 000 Cost of processing annual payments: 26, 000 ϫ $6. 40 = $ 166 ,400 (actual costs = $ 164 ,400) Exhibit 6. 8 Accounts Payable ... Amount Percent Under $20 5, 760 22.2% $ 72,000 1.5% Between $20 and $50 8,440 32.4% 3 06, 000 6. 4% Between $50 and $100 6, 680 25.7% 561 ,200 11.7% Between $100 and $1,000 1 ,64...

Ngày tải lên: 14/08/2014, 05:20

... 7. 8% $ 460 15.0% Apex Industries 475 11.0% 640 20.8% Kontrol Manufacturing 678 15 .7% 368 12.0% Sandstone, Inc. 252 5.9% 84 2 .7% Textite Industries 173 4.0% 36 1.2% Ace, Inc 858 20.0% 6 37 20 .7% ______ ... 4.9% Sandstone, Inc. 477 20 .7% 1 87 13.4% Textite Industries 520 22.6% 368 26.4% Ace, Inc. 0 0.0% 142 10.2% ______ ______ ______ ______ Subtotal 1,560 67. 8% 1,198 85.9% Other cust...

Ngày tải lên: 14/08/2014, 05:20

... Discounted Year Cash Flow Factor Cash Flow Factor Cash Flow 0 (50,000) 1.0000 (50,000) 1.0000 (50,000) 1 10,000 .86 96 8, 696 .86 21 8, 621 2 20,000 .7561 15,122 .7432 14 ,86 4 3 40,000 .6575 26,300 .6407 25,6 28 ______ ... of cash. As long as any net cash outflow does not take the cash reserves below some precarious min- 272 Planning Cash Flow 263 CHAPTER 8 Planning Cash...

Ngày tải lên: 14/08/2014, 05:20

... 28,061.72 14, 496 .43 183,612 .94 15,778 .92 876,342.58 9/ 30/xx 17, 892 .74 -14 .90 17,877.84 50, 494 . 59 26 ,96 7.86 Cumulative 518,8 19. 97 195 ,811.12 714,631. 09 710,308 .93 150 ,99 6. 19 548,717.22 885,417.70 Adjustments Sept. ... -6,744.44 3 39. 49 80 ,99 8 .95 9/ 8/xx 7561 10 13,574.40 72 .99 13,647. 39 9 /9/ xx 7575 14 22,723.30 111.31 22,834.61 9/ 10/xx 7583 8 10,750.00 68....

Ngày tải lên: 14/08/2014, 05:20

... of, 104 105 and methods of compensation, 109 – 110 and methods of sales, 108 109 and organizational planning systems, 98 100 and planning/budget systems, 100 103 pricing strategies for, 105 107 and ... assets Depreciation Investing cash flows Operating cash flows Investing cash flows Net sales Financing cash flows Net sales Debt payments Operating cash flows Operating ca...

Ngày tải lên: 14/08/2014, 05:20

... viii Introduction 1 Chapter 1: Understanding Cash Management 9 Cash Flow Basics 12 History, The Fed, and Float 21 Bank Issues and Concerns 28 Conclusion 33 Chapter 2: Managing Cash Flow Receipts and Disbursements ... benefits. Understanding Cash Management 11 Financial Reporting 18 5 Developing the Cash Management Analysis Survey Form 18 8 Compiling the Data 18 8 An...

Ngày tải lên: 14/08/2014, 12:21

... pay at all. 44 Managing Cash Flow Receipts and Disbursements 35 CHAPTER 2 Managing Cash Flow Receipts and Disbursements MAXIMIZE CASH IN, MINIMIZE CASH OUT. A workable cash management system ... events relevant to the future of the organization; and the bank similarly keeping the company notified of information that 32 Understanding Cash Management 46 Managing Cash...

Ngày tải lên: 14/08/2014, 12:21

... 69 CHAPTER 3 Planning and Budgeting PLANNING PROVIDES FOCUS FOR THE FUTURE, NOT A GUARANTEE OF RESULTS. E stablishing good understanding of the organization’s cash flow cash needs and sources—requires ... part of an integrated organizational plan. Operations personnel cannot plan for their own areas effectively unless they understand and work with the organization’s long- and short-...

Ngày tải lên: 14/08/2014, 12:21

... IMPROVE CASH FLOW. The following is an example of how analyzing organization and personnel and related costs can reduce and eliminate unnecessary functions, reduce costs, 140 Cost Reduction Analysis ... effi- cient, and effective manner ã Organizational management. allowing management to operate and control the organization in the optimum cost-versus-benefit manner. Activity Based Costi...

Ngày tải lên: 14/08/2014, 12:21

... 1.00 Total cost $6. 40 ______ ______ Number of payments processed per year: 26, 000 Cost of processing annual payments: 26, 000 ϫ $6. 40 = $ 166 ,400 (actual costs = $ 164 ,400) Exhibit 6. 8 Accounts Payable ... returned customer merchandise, and the amount and cost of scrap, rework, and rejects. ACCRUAL ACCOUNTING DOES NOT REFLECT THE REALITIES OF CASH FLOW. DEVELOPING THE CASH MANAG...

Ngày tải lên: 14/08/2014, 12:21