LEADER 05448nam 2200721Ia 450 001 9910815973703321 005 20200520144314.0 010 $a1-281-00629-7 010 $a1-4237-6979-1 010 $a9786611006297 010 $a0-08-049253-3 035 $a(CKB)1000000000350407 035 $a(EBL)294545 035 $a(OCoLC)233386884 035 $a(SSID)ssj0000118548 035 $a(PQKBManifestationID)11135378 035 $a(PQKBTitleCode)TC0000118548 035 $a(PQKBWorkID)10053096 035 $a(PQKB)11334761 035 $a(Au-PeEL)EBL294545 035 $a(CaPaEBR)ebr10186202 035 $a(CaONFJC)MIL100629 035 $a(CaSebORM)9780750661362 035 $a(MiAaPQ)EBC294545 035 $a(OCoLC)824152172 035 $a(OCoLC)ocn824152172 035 $a(EXLCZ)991000000000350407 100 $a20060120d2006 fy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aCash flow forecasting /$fedited by Andrew Fight 205 $a1st edition 210 $aBurlington, MA $cElsevier Butterworth-Heinemann$d2006 215 $a1 online resource (263 p.) 225 1 $aEssential capital markets 300 $aIncludes index. 311 $a0-7506-6136-4 320 $aIncludes bibliographical references (p. [209]) and index. 327 $aCover; Cash flow forecasting; Contents; Preface; 1 Overview of cash flow forecasting; Introduction; What is a healthy cash flow?; What are the uses of cash flow forecasting?; 2 Summary of financial statements; Introduction; The annual report and accounts; Statements of standard accounting practice, and financial reporting standards; Consequences of fraudulent manipulation of accounts; The auditors' report; The balance sheet; Assets and liabilities; Assets; Liabilities; Summary; Debtors; Creditors; Stock and work in progress; Borrowing as shown in a company's accounts; Banking facilities 327 $aFixed assets Depreciation; Book value; Authorized and issued share capital; Reserves; The profit and loss account; Turnover; Problems with financial statements and auditors; Conclusion; 3 Factors impacting financial performance; Introduction; Strategic analysis - the external environment; Environmental analysis; PEST analysis; Competitive analysis; Strategic analysis - the value chain; Value chain competition example; Management; Profitability and performance; Return on equity; Net profit margin; Profitability and performance measurement; The profit margin and asset turnover relationship 327 $aReliability of financial information Asset management; Asset turnover and liquidity; Stock turnover; Collection period; Payment period; Net working assets to sales and overtrading; Capital structure; Financial leverage; Financial flexibility; Interest cover; Cash flow; Cash and profit; Operational cash flow; Cash flow forecasting; Percent-of-sales forecasting; Forecasting methodology; Sustainable growth; Corporate failure; Reasons for failure; Recent research; Failure prediction models; 4 Cash flow forecasting of financial statements; Why cash flow analysis?; Purpose of projections 327 $aHistorical performance and variable input analysis Defining the initial assumptions; Procedure for constructing projections; One approach to constructing projections; Profit and loss statement projections; Net sales projections; Evaluating volume and pricing components; Relating a firm's performance to industry and economic conditions; Example; Completing the profit and loss projections; Cost of goods sold/gross margin projections; Selling, general and administrative expense (SGA); Operating profit; Example; Profit before tax; Balance sheet projections; Assets 327 $aFixed assets, capital expenditure and depreciation Example; Inventory turnover; Example; Accounts receivable turnover; Example; Cash and marketable securities; Example; Liabilities; Current liabilities; Accounts payable; Example; Accrued expenses payable; Debt runoff schedule + future facility; Example; Net worth; Example; New money need; Amortization schedule for new debt; Completed AmaOS forecasted balance sheet; Cash flow projections; Construction and evaluation of future cash flow model; Cash flow ratio analysis; Interest cover ratio; Financing payments cover ratio; Total debt payout 327 $aLong term debt payout 330 $aBudgets are like road maps -- they provide a direction for a corporates financial management. Balance sheets and statements of revenues also provide insights into how well a company is following that direction. But cash flow and cash flow forecasts are what guide the day-to-day itinerary for an organization. Budgets and cash flow are dynamic -- adjustments and changes can and should occur. If you understand what you are looking at, you can use cash flow to create better budgets and thus more accurate cash flow forecasting.Cash Flow Forecasting outlines the techniques 410 0$aEssential capital markets. 606 $aCash flow$xForecasting 606 $aCash management 615 0$aCash flow$xForecasting. 615 0$aCash management. 676 $a658.15244 676 $a658.15244 701 $aFight$b Andrew$01598050 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910815973703321 996 $aCash flow forecasting$93990167 997 $aUNINA