Managing Cash Flow

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Cash Flow Reporting and Controls 295 20xx 20xy Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Total # payroll weeks 5 4 5 4 4 5 4 4 5 4 4 5 53 Medical/life/disability insur. prem. 9 9 9 10 10 10 10 10 10 10 10 10 117 Factory expenses 35 32 33 33 33 33 33 33 33 33 33 33 397 Administrative expenses 30 28 29 28 28 28 28 28 28 28 28 28 339 Property taxes/ insurance 9 15 9 10 27 10 80 Fixed assets 17 22 5 5 5 54 Income taxes 55 70 50 50 225 Advances— Subsidiary #B 25 25 20 20 15 15 120 Other 5 5 5 5 5 5 5 5 5 5 5 5 60 Total Cash Disbursements 573 461 561 600 510 528 595 475 751 495 505 591 6,645 CASH FLOW FROM OPER’NS 67 99 4 -45 55 -18 -60 85 -186 80 70 -1 150 Borrowing - principal 15 15 15 15 60 - interest 5 5 5 4 19 - total 0 0 20 0 0 20 0 0 20 0 0 19 79 NET CASH FLOW - month 67 99 -16 -45 55 -38 -60 85 -206 80 70 -20 71 - cumulative 67 166 150 105 160 122 62 147 -59 21 91 71 Exhibit 9.2a The Example Company Cash Flow Forecast—October 20xx to September 20xy ($$ in 000s) (continued)
296 Controlling and Analyzing Cash Flow 20xx 20xy Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Total # payroll weeks 5 4 5 4 4 5 4 4 5 4 4 5 53 CASH AVAILABLE -checking - beginning balance 127 144 118 102 107 112 74 114 99 93 98 93 127 - ending balance 144 118 102 107 112 74 114 99 93 98 93 73 73 transfer to (from) cash mgt. account 50 125 -50 50 -100 100 -200 75 75 125 -cash mgt - beginning balance 150 200 325 325 275 325 325 225 325 125 200 275 150 - ending balance 200 325 325 275 325 325 225 325 125 200 275 275 275 TOTAL ENDING CASH 344 443 427 382 437 399 339 424 218 298 368 348 348 Exhibit 9.2a The Example Company Cash Flow Forecast—October 20xx to September 20xy ($$ in 000s) (continued)
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Managing Cash Flow An Operational F
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Contents About the Authors Acknowle
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ABOUT THE AUTHORS Rob Reider, CPA,
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About the Authors vii • Cash Flow
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INTRODUCTION CASH IS KING! Cash ava
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Why the Business Exists 3 • Custo
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Some Basic Business Principles 5
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Purpose of this Book 7 • Are sale
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CHAPTER 1 Understanding Cash Manage
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Understanding Cash Management 11 qu
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Cash Flow Basics 13 minimizing the
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Cash Flow Basics 15 FROM CASH TO CA
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Cash Flow Basics 17 • There needs
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Cash Flow Basics 19 The main reason
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History, the Fed, and Float 21 HIST
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History, the Fed, and Float 23 •
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History, the Fed, and Float 25 vers
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History, the Fed, and Float 27 Rece
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Bank Issues and Concerns 29 • Che
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Bank Issues and Concerns 31 or neve
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Conclusion 33 affects its relations
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CHAPTER 2 Managing Cash Flow—Rece
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Using the Balance Sheet 37 Change 2
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Cash Receipts 39 which could be use
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Cash Receipts 41 Sales per Day Avg.
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Cash Receipts 43 happening—would
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Cash Receipts 45 Invoicing The star
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Cash Receipts 47 earmark those for
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Cash Receipts 49 We can adjust the
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Cash Receipts 51 Finance Charges CA
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Cash Receipts 53 Standard sized env
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Cash Receipts 55 PAC Issuing Instit
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Cash Receipts 57 duction of about $
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Cash Disbursements 59 Sequence of A
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Cash Disbursements 61 determine whe
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Cash Disbursements 63 this system t
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Cash Disbursements 65 Estimated Fun
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Conclusion 67 Local Office #1 Sales
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CHAPTER 3 Planning and Budgeting PL
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Relationship Between Planning and B
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Relationship Between Planning and B
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Strategies for Competitive Advantag
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Strategic Planning Process 77 EXTER
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Strategic Planning Process 79 Once
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Short-Term Planning 81 D. PLANNING
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Short-Term Planning 83 TOP MANAGEME
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Short-Term Planning 85 Segment miss
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Short-Term Planning 87 Planning mis
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Short-Term Planning 89 limited in n
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Short-Term Planning 91 achievements
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Short-Term Planning 93 Credit/Colle
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CHAPTER 4 Analyzing the Sales Funct
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Purpose of the Sales Function 97 a
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Purpose of the Sales Function 99 1.
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Purpose of the Sales Function 101 L
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Purpose of the Sales Function 103 b
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Purpose of the Sales Function 105
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Purpose of the Sales Function 107 b
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Purpose of the Sales Function 111 S
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Purpose of the Sales Function 113 1
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Purpose of the Sales Function 115 t
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Purpose of the Sales Function 117 1
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Purpose of the Sales Function 119 r
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CHAPTER 5 Cost Reduction Analysis P
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Benchmarking Strategies 125 BENCHMA
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Benchmarking Strategies 127 determi
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Benchmarking Strategies 129 The ben
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Benchmarking Strategies 131 Product
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Benchmarking Strategies 133 Sales F
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Benchmarking Strategies 135 so that
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Benchmarking Strategies 137 To this
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Benchmarking Strategies 139 • Wha
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Benchmarking Strategies 141 increas
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Benchmarking Strategies 143 no ince
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Benchmarking Strategies 145 to eval
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Benchmarking Strategies 147 Accordi
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Benchmarking Strategies 149 Number
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Benchmarking Strategies 151 • Pur
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Activity Based Costing Principles 1
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Conclusion 175 the costs to particu
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Looking at the Accounting Function
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Choosing What to Analyze 179 expert
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Choosing What to Analyze 181 1. Def
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Identifying Goals and Basic Busines
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Financial Reporting 185 2. Accounts
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Financial Reporting 187 ASSETS Cash
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Compiling the Data 189 1. Organizat
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Compiling the Data 191 h. What is y
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Analyzing the Data 193 1. Organizat
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Analyzing the Data 195 e. Do you au
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Analyzing the Data 197 c. Can you p
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Organizational Issues 199 Controlle
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Budget Analysis 201 Budget Actual C
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Analysis of Functional Costs 203
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Analysis of Functional Costs 205 La
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Analysis of Accounting Operations 2
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Analysis of Accounting Operations 2
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Activity-Based Costing Applications
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Developing Recommendations 213 •
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Specific Recommendations 215 7. Per
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Specific Recommendations 217 ager a
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Specific Recommendations 219 figure
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Specific Recommendations 221 • Gr
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Specific Recommendations 223 • Sa
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Specific Recommendations 225 Curren
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Specific Recommendations 229 Based
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Organization Recommendations 233
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Other Areas for Review 235 • The
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Conclusion 237 must change its beli
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CHAPTER 7 Investing, Financing, and
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Investing Excess Cash 241 puts upwa
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Investing Excess Cash 243 Instrumen
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Page 260 and 261: Borrowing for Cash Shortfalls 251 t
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Page 272 and 273: CHAPTER 8 Planning Cash Flow MANAGI
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Page 276 and 277: Cash Flow Planning 267 Cash Budgeti
Page 278 and 279: Cash Flow Planning 269 ACTUAL PROJE
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Page 286 and 287: Managing Cash Balances 277 on its u
Page 288 and 289: Cash Planning Approaches 279 Dealin
Page 290 and 291: Cash Planning Approaches 281 Cash f
Page 292 and 293: Conclusion 283 Cash flows from oper
Page 294 and 295: CHAPTER 9 Controlling and Analyzing
Page 296 and 297: Cash Flow Projections: Methodology
Page 302 and 303: Cash Flow Reporting and Controls 29
Page 310 and 311: Interpretation and Analysis of Cash
Page 332 and 333: AFTERWORD The materials in this boo
Page 334 and 335: APPENDIX A Case Study: Managing Cas
Page 336 and 337: Jack B. Nimble Company 327 ($$ in 0
Page 338 and 339: Jack B. Nimble Company 329 ABC Mach
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Page 342 and 343: Cash Forecast Information 333 him,
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Page 346 and 347: Jack B. Nimble Company Suggested So
Page 348 and 349: Jack B. Nimble Company Suggested So
Page 350 and 351: APPENDIX B Cash Conservation Checkl
Page 352 and 353: Liabilities and Equity 343 ASSETS Y
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Income and Expenses 345 INCOME AND
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Index A ABC, see Activity based cos
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Index 349 traditional, 159-161 unit
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Index 351 P Payables, 16, 59 Paymen
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Managing Cash Flow

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