Optimization of the company's cash flow

date, but whose amount is known (e.g. operations by check); -movements uncertain as to their amount, but whose
date is known (payment of VAT for example); -the uncertain movements as their date and their amount, finally (for
example, the transfer of assets). Appropriate then to quantify this classification, and to deduce the implementation
of an information system.
Thus the movement of cash will be divided into four classes:
Movements are known to some, including the completion date and the amount (for example, the payment
of wages generally);
The uncertain movements on their date, but whose amount is known (e.g. operations by check);
Movements uncertain as to their amount, but whose date is known (payment of VAT for example);
The uncertain movements as their date and their amount, finally (for example, the transfer of assets).
It is appropriate then to quantify this classification, and to deduce the implementation of an information system.
Ainsi les mouvements de liquidités seront répartis en quatre classes :
les mouvements certains, dont la date de réalisation et le montant sont connus (par exemple le versement
des salaires généralement) ;
les mouvements incertains quant à leur date, mais dont le montant est connu (par exemple les opérations
par chèques) ;
les mouvements incertains quant à leur montant, mais dont la date est connue (le paiement de la T.V.A. par
exemple) ;
les mouvements incertains quant à leur date et à leur montant, enfin (par exemple la cession d’actif).
Il conviendra alors de quantifier cette classification, et d’en déduire l’implantation d’un système d’information.
Une méthode de la gestion de la trésorerie » appliqué au sein de la trésorerie a porté sur le classement les postes «
dépenses » d'une entreprise. L'analyse a été faite en considérant comme fixe :
An amount that varies in an interval defined by more or less 3% around the average for the period;
A date that fits in a range defined by plus or minus two days around the average date. This method
manages the following findings (see table below):
Table 12: Funding’s distribution
Date Amount Fix Amount Variable Amount Total
Fix Date 20% 50% 70%
Variable Date 0% 30% 30%
Total 20% 80% 100%
The implementation of the cash management-specific information processing methods allows the Treasurer to make
efficient decisions. In addition, it makes possible the use of statistical forecasting methods. However, the control of
the effectiveness of the designed information system is necessary. The control documents used are essentially
comparison charts between the movements of entry and exit of funds planned and carried out; documents prepared
in day to day and value date
The Treasury curve is the synthesis of the cash control document. Discrepancies between forecasts and work to
assess the quality of each circuit and each source of information. Here’s an example of the 2016’s estimated treasury,
based on the forecasted losses:
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