Optimization of the company's cash flow

The cash has then for each day (or week, etc.) and by account, expenditure to be carried out and the recipes to make.
Experience shows that very few companies are in as fine forecast entries and cash. Indeed, such rigor and such details
in the analysis of revenues and expenditures require an administrative organization of seizure and treatment of
unique information relating to the movement of funds, dissociated from the classical book recording.
2 - THE DEVELOPMENT OF THE CASH FLOW FORECAST.
An undertaking given or received by the company does result in a cash flow only after a certain period of time. Provide
the amount and the date of the movement of cash therefore represents a twofold problem. The establishment of
the forecast data is discussed in two complementary ways:
Budgetary accounting, and
Accrual of liabilities.
(a) BUDGETARY ACCOUNTS:
The estimates are based on assumptions of activity and therefore present a random character.
1 ° THE FORECAST REVENUE:
They are essentially original sales receipt. For retail business that sells cash forecast revenue is equal to that of sales.
In the case of businesses that sell on credit, a statistical analysis to determine the spread of cash receipts from sales
of the period. With regard to sale on command, usually accompanied by payment by instalment, forecast revenue
occurs at two levels. The firm orders, should refer to the manufacturing schedule in order to set the dates of different
maturities. Planned orders, to establish a theoretical schedule, with all the inaccuracies that entails. Other receipts
have various sources:
Accessories operating revenues;
Field exploitation operations;
Financial transactions.
Their spread in time depends on the terms of the contracts, the activity of the company, or its strategy. It supports
some approximation due to their relative importance.
2 ° THE FORECAST SPENDING:
Prediction of disbursements is more difficult because of the wide variety of loads. The relationship between the
commitment of expenditure and the corresponding disbursement varies depending on the nature of the load. In this
regard, expenditures are classified into four categories:
Spending on purchases of goods,
Expenditures on normal operating expenses,
Expenditure on financial operations
On investments.
Prediction of supply-related disbursements can be difficult due to the uncertainty that sometimes prevails on the
period of delivery or billing. In this case the problem can be solved if you have a past experience, by an approach
similar to that of the forecast revenue. The forecast spending on normal operating expenses is made from their
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