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. Principles of forecasting of movement

    you are: the Forecast of movement of a cash

    Principles of forecasting of movement a cash and a difference between a cash and profit we will consider on company Alcock example! s Joinery. Forecasts of movement of a cash are based on operations with a cash, connected with daily activity of the enterprise. It or sales to customers under invoices, either purchases from suppliers or any other typical operations. The majority of these operations has already been shown in bills of profits and losses for 1991-1993 revision of these operations and, probably Can be demanded, addition of other operations, but on the basis of available data it is possible to begin job on drawing up of the forecast of movement of a cash. средства для дератизации

    Prior to the beginning of job it is necessary to execute some Preparatory actions: заказ погрузчика

    1) to prepare monthly bills of profits and losses (it is made earlier);

    2) to collect records about the sums which the enterprise owes to suppliers and other creditors (such as the VAT, taxes to wages (PAYE) and taxes) on the beginning of the given year (from previous year bills), and about the sums which owe to the enterprise the order chiki (debitorskaja debts from the balance report) are usual;

    3) to establish assumptions on terms of payment creditor and debitorskoj debts. It is necessary to translate the sums of invoices from the bill of profits and losses in payments of movement of a cash;

    4) to analyse large expenses, for example, purchases of buildings, the equipment and vehicles, and also methods of their financing, and to consider it in the forecast of movement of a cash.

    Now it is possible to make the forecast of movement of a cash. Drawing up of this forecast is based on the forecast of the bill of profits and losses, but with several essential changes in the basic at the expense of inclusion of some data about a cash which have not been reflected in the bill of profits and losses. However there are various ways of drawing up of the forecast of movement of a cash. Here simply recommended form is given. It is possible to correct this forecast according to specificity of the concrete enterprise. Remembering the forecast purpose (definition of short-term financial requirements), it is important to note negative balance of a cash in bank during bolshej parts of year which became positive only last month at a cash on the end of year in 7200 pounds. This sum is shown in the forecast of the balance report for the given year (see more low). The forecast of movement of a cash shows, that the enterprise is in a status of debts from April till February. Let's notice, that the balance report shows the sums of a cash and overdrafta only on the end of year. In him the requirement for a cash within a year is not underlined, as misleads, as shown in our example. It is a principal cause for drawing up monthly, the forecast of movement of a cash (instead of quarterly).