Cash flow forecasting(現(xiàn)金流預(yù)測)_2022年ACCA考試FM知識點
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【內(nèi)容導(dǎo)航】
Cash flow forecasting(現(xiàn)金流預(yù)測)
【知識點】
Cash flow forecasting(現(xiàn)金流預(yù)測)是什么
Importance of cash flow forecasting
? Cash flow forecasts show the expected receipts and payments during a forecast period and are a vital management control tool, especially during times of recession.
? This is the most important tool in short-term cash flow planning. Cash flow forecasts will be prepared continuously during the year and will allow a business to plan how to deal with expected cash flow surpluses or shortages.
? A cash flow forecast is a detailed forecast of cash inflows and outflows incorporating both revenue and capital items.
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注:以上內(nèi)容來自FM精講班第13講
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