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Cash flow forecasting /
Budgets are like road maps -- they provide a direction for a corporates financial management. Balance sheets and statements of revenues also provide insights into how well a company is following that direction. But cash flow and cash flow forecasts are what guide the day-to-day itinerary for an orga...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford :
Elsevier Butterworth-Heinemann,
2006.
|
| Colección: | Essential capital markets.
|
| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- Cover
- Contents
- Preface
- 1 Overview of cash flow forecasting
- Introduction
- What is a healthy cash flow?
- What are the uses of cash flow forecasting?
- 2 Summary of financial statements
- Introduction
- The annual report and accounts
- Statements of standard accounting practice, and financial reporting standards
- The auditors' report
- The balance sheet
- Assets and liabilities
- Debtors
- Creditors
- Stock and work in progress
- Borrowing as shown in a company's accounts
- Fixed assets
- Authorized and issued share capital
- Reserves
- The profit and loss account
- Turnover
- Problems with financial statements and auditors
- Conclusion
- 3 Factors impacting financial performance
- Introduction
- Strategic analysis
- the external environment
- Environmental analysis
- PEST analysis
- Competitive analysis
- Strategic analysis
- the value chain
- Value chain competition example
- Management
- Profitability and performance
- Return on equity
- Net profit margin
- Reliability of financial information
- Asset management
- Asset turnover and liquidity
- Stock turnover
- Collection period
- Payment period
- Net working assets to sales and overtrading
- Capital structure
- Financial leverage
- Financial flexibility
- Interest cover
- Cash flow
- Cash and profit
- Operational cash flow
- Cash flow forecasting
- Percent-of-sales forecasting
- Forecasting methodology
- Sustainable growth
- Corporate failure
- Reasons for failure
- Recent research
- Failure prediction models
- 4 Cash flow forecasting of financial statements
- Why cash flow analysis?
- Purpose of projections
- Historical performance and variable input analysis
- Defining the initial assumptions
- Procedure for constructing projections
- Profit and loss statement projections
- Net sales projections
- Completing the profit and loss projections
- Cost of goods sold/gross margin projections
- Selling, general and administrative expense (SGA)
- Operating profit
- Profit before tax
- Balance sheet projections
- Assets
- Fixed assets, capital expenditure and depreciation
- Inventory turnover
- Accounts receivable turnover
- Cash and marketable securities
- Liabilities
- Current liabilities
- Accounts payable
- Accrued expenses payable
- Debt runoff schedule + future facility
- Net worth
- New money need
- Amortization schedule for new debt
- Completed AmaOS forecasted balance sheet
- Cash flow projections
- Construction and evaluation of future cash flow model
- Cash flow ratio analysis
- Interest cover ratio
- Financing payments cover ratio
- Total debt payout
- Long term debt payout
- Debt service ratio
- Sensitivity analysis
- Protection and control in term lending
- Covenants, events of default, and their relationship to projections
- Conclusion
- Chapter self-test
- Chapter self-test answers
- 5 Cash flow forecasting of project finance
- Introduction
- Details of project and borrower
- Cash flow forecasting.