Managing Cash FlowAn Operational Focus phần 9 ppsx
Managing Cash FlowAn Operational Focus phần 1 pdf
... 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...
Managing Cash FlowAn Operational Focus phần 2 pptx
... 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....
Managing Cash FlowAn Operational Focus phần 3 pps
... 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...
Managing Cash FlowAn Operational Focus phần 4 pot
... 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...
Managing Cash FlowAn Operational Focus phần 5 pot
... 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...
Managing Cash FlowAn Operational Focus phần 6 potx
... 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...
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...
Managing Cash FlowAn Operational Focus phần 8 pps
... 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...
Managing Cash FlowAn Operational Focus phần 9 ppsx
... 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....
Managing Cash FlowAn Operational Focus phần 10 pot
... 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...
Managing cash flow an operational focus phần 1 pdf
... 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...
Managing cash flow an operational focus phần 2 pptx
... 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...
Managing cash flow an operational focus phần 3 ppsx
... 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-...
Managing cash flow an operational focus phần 6 ppsx
... 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...
Managing cash flow an operational focus phần 9 ppsx
... than
292 Controlling and Analyzing Cash Flow
296 Controlling and Analyzing Cash Flow
CASH AVAILABLE
-checking - beginning
balance
127 144 118 102 107 112 74 114 99
93 98 93 127
- ending balance ... 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. 20xx 518,8 19. 97 195 ,811.12...
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