Optimization of the company's cash flow

It will similarly be to calculate the amount of the disbursements on purchases:
PURCHASES OF FISCAL,
+ Disbursements on purchases from the previous year,
- Credits obtained on purchases this fiscal year and not yet expired at the end of the latter.
The same technique is valid for any stream operating with a period of regulation.
2.4 - RESULTS AND FUND MOVEMENTS.
Operating income that comes from the comparison between loads and products of the year does not imply a specific
cash flow. On the other hand, other elements of the income statement reflected cash transactions by the company,
including outside the scope of its current operations:
Grants received off-farm, income taxes, etc. Accounting information is therefore sufficient to replenish the cash flow
through the company, on condition however a few corrections, to go from accounting flows to cash flows.
The difficulties traditionally described in the assessment of cash movements which we have just resumed remain
despite everything technical. They can be largely mitigated, we have seen, by easy to make corrections. It is possible
then, to set a rigorous process for establishing an array of variations of realistic cash from conventional accounting
documents. It is not the same with other more fundamental difficulties which limit the table of changes in cash in his
role as indicator ex post conditions of realization of the balance of cash.
C - THE LIMITS OF ANALYSIS OF THE "VARIATIONS OF CASH”.
The inadequacies of the 'table of changes in cash’ as an indicator of the evolution of the cash flows through the
company is due to its very nature. One may wonder, indeed, how a document static and synthetic can account for a
phenomenon such as cash flow, composite and dynamic by nature.
1 - THE ARRAY OF VARIATIONS OF CASH IS ACTUALLY A STATIC DOCUMENT.
Contrary to what one might think, this document is not truly kinetic, and still less dynamic. It merely, as the result
account, save the aggregate value over a given period, two sets of flows: the outputs and inputs of funds. The balance
indicates the variation of cash for the period. Knowing the value and the causes of the increase or decrease of cash
from its initial level is ultimately quite poor teaching. Because, although knowing the nature and the value of
responsible for the movements of cash flows, nothing is known about the reality of their behavior: speed, rhythm,
flow, composition, and timeline. Without perfect knowledge of the respective conduct of the flows of entries and
exits of funds in time, one cannot truly appreciate the way in which the balance of cash has been provided during
the period.
Therefore, from the point of view of the cash management, it seems not appropriate and efficient aggregate flows
to learn a lesson on their behavior towards the financial equilibrium of the firm. It would be much more interesting
and operational, to identify exactly how the recipes are presented (or arise) against expenditures at the time. Might
think that adopting a time scale more reduced (e.g. month), it would have "of extremely close States of the heritage
of the company" which would lead to "a very fine analysis of historic flows" and on a statement "almost continuous
evolution of cash ' (1). This remark seems unsatisfactory for two reasons
Firstly, such calculations performed monthly can present serious practical difficulties of implementation.
Relatively few companies have at their disposal for as short a period necessary accounting documents
(balance sheet, statements of income, let alone table of funding). In addition, the timeline for completion
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