EN ES FR HE IT NL PL UA BY PT DE Financial uravlenie and management in business es fr it nl pl by ua pt de en
sections
  • monthly bills of profits and losses (estimates)
  • Forecasting of movement of a cash
  • the Forecast of movement of a cash
  • Forecasting of balance reports
  • the Financial information for monitoring and monitoring systems
  • Information systems of management
  • Information requirements for the small-scale business enterprises
  • the Data recording: account books and other initial documents
  • book keeping System on a method of double record: full system
  • Monitoring systems and monitoring procedures
  • Control devices of the balance report
  • financing Sources
  • Types and sources of financial assets
  • Financing of the basic means
  • Granting of the credit by suppliers
  • Grants
  • Criteria of investments into small enterprises
    • the Forecast of movement of a cash. Explanatories to forecasting procedures (ii)

    you are: the Forecast of movement of a cash

    3) the Cash , transferred since March, 1990, is added to a cash received from various sources (in the given example only from sales), that gives the cash sum on the bank account for each month.

    4) Payment of materials is predicted on the basis of 30-day term for debts (after a month after purchase). The creditor debts of 5200 pounds are transferred since March, 1990 (6300 pounds a minus of 800 pounds of subcontractors and 300 pounds on advertising) for payment in April; the creditor debts of 5800 pounds also are transferred for payment in April, 1992

    5) Direct expenditures of labour are paid in the end of each month, therefore the necessary sums can be translated from the bill of profits and losses.

    6) Payments to subcontractors should occur later 30 days after invoice exhibiting. The corresponding sums since March, 1990 (800 pounds) are transferred for payment in April, and the sums which are due to payment in April, 1992, join in the forecast of the balance report.

    7) Z atraty on advertising 30 days after invoice exhibiting are paid later. The sums for payment in March, 1990 (300 pounds) are transferred for payment in April, and the sums which are due to payment on the end of March, 1991 (400 pounds), transferred to the balance report. other overhead charge is supposed to be paid within a year: there are no updatings on creditor debts which are not absolutely realistic as certain bills should be paid next financial year (for example, a payment for the electric power). These are the small sums, and they actually will not affect results of calculation of a cash. The electric power is paid quarterly, the insurance - in April (when receipt of bills is expected), repair concerns cash articles, phone is paid quarterly, the press - monthly, post and administrative expenses are spent on monetary to documents, the accounts department and audit are paid in July the salary - by the month, percent on loans, the bank commission and payments of loans - quarterly, oboru, dovanie - in process of acquisition and taxes - by April, 1st (they join taxes from corporations and surtaxes in the sum of 5400 pounds).