Managing Cash FlowAn Operational Focus phần 7 docx

... 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

... Cash Flow 263 Cash Flow Planning 263 Managing Cash Balances 276 Cash Planning Approaches 279 Conclusion 282 Chapter 9: Controlling and Analyzing Cash Flow 285 Brief Look at FASB 95 285 Cash Flow ... Projections—Methodology 2 87 Cash Flow Reporting and Controls 293 Interpretation and Analysis of Cash Flow 300 Conclusion 322 Afterword 323 Appendix A Cash Study: Managing...

Ngày tải lên: 14/08/2014, 05:20

... 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. A workable cash management system needs to have ... company’s relationships with them. Managing Cash Disbursement Systems Managing cash disbursements systems can be handled in any one of several ways to control...

Ngày tải lên: 14/08/2014, 05:20

... 6/05-6/15/ϫ1 7. Implement system 7/ 01/ϫ1 8. Provide follow-up programfrom 7/ 01/ϫ1 9. Monitor and control absenteeism from 7/ 01/ϫ1 10. Provide counselling services for abusers from 7/ 01/ϫ1 Exhibit ... 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 limited i...

Ngày tải lên: 14/08/2014, 05:20

... high probability that cash flow is favorable. Product B might well be a cash cow, since sales of these items account for more than 70 percent of its total business and 67 percent of its gross ... sales orders into deliveries and cash collections in the shortest time possible. In addition, each customer and sales order must be looked at as a profit and cash flow center. That is, the...

Ngày tải lên: 14/08/2014, 05:20

... _______ 71 1,336,000 43 74 2,000 28 594,000 Overtime (Team Leaders & Pro- duction) @ 20% 141,600 -0- 141,600 ________ ________ 1, 477 ,600 74 2,000 73 5,600 Fringe Benefits @ 32% 472 ,832 2 37, 440 ... nonproduction relat- ed activities Potential Impact on Cash Flow Conserve cash Increase cash No spending until needed Decrease quality control costs Compress cash conversion per...

Ngày tải lên: 14/08/2014, 05:20

... Percent Peterboro, Inc. 4,628 17. 8% $ 816,000 17. 0% Roadway Company 4,030 15.5% 78 2,400 16.3% Dellilah Manufacturing 3,848 14.8% 75 3,600 15 .7% Delta Controls 3,614 13.9% 72 4,800 15.1% Eager Specialties ... Costs Personnel Costs $860,000 $78 7,100 Other Costs 80,800 71 ,600 _________ _________ Total Accounting Function Cost $940,800 $858 ,70 0 _________ _________ _________ _________...

Ngày tải lên: 14/08/2014, 05:20

... 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 Flow MANAGING CASH FLOW IS A CONTINUAL PROCESS. I f ... Discounted Year Cash Flow Factor Cash Flow Factor Cash Flow 0 (50,000) 1.0000 (50,000) 1.0000 (50,000) 1 10,000 .8696 8,696 .8621 8,621 2 20,000 .75 61 15,122 .74 32 14...

Ngày tải lên: 14/08/2014, 05:20

... 14,496.43 183,612.94 15 ,77 8.92 876 ,342.58 9/30/xx 17, 892 .74 -14.90 17, 877 .84 50,494.59 26,9 67. 86 Cumulative 518,819. 97 195,811.12 71 4,631.09 71 0,308.93 150,996.19 548 ,71 7.22 885,4 17. 70 Adjustments Sept. ... 80,998.95 9/8/xx 75 61 10 13, 574 .40 72 .99 13,6 47. 39 9/9/xx 75 75 14 22 ,72 3.30 111.31 22,834.61 9/10/xx 75 83 8 10 ,75 0.00 68 .74 10,818 .74 9/11/xx 75 90...

Ngày tải lên: 14/08/2014, 05:20

... 1,665.0 1,681.6 1,698.4 1 ,71 5.4 1 ,73 2.6 1 ,74 9.9 1 ,76 7.4 1 ,78 5.1 20,292.0 Cost of goods sold - var 640.0 646.4 652.9 659.4 666.0 672 .6 679 .4 686.2 693.0 70 0.0 70 7.0 71 4.0 8,116.8 Cost of goods ... 69–94 and budgeting, 71 74 competitive, 74 76 and sales function, 100–103 short-term, 81–94 strategic, 76 –81 Planning cash flow, 263–284 benefits of, 275 – 276 and budgeti...

Ngày tải lên: 14/08/2014, 05:20