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Financial Management: the factors involved in maintaining a healthy cash flow in a business

admin2010-02-11  104
问题 Financial Management: the factors involved in maintaining a healthy cash flow in a business
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答案Suggested answers: a．In addition to profit, a basic objective of any business is liquidity. The business owner/manager must be deeply concerned with the cash flow (money and checks) into and out of business; how he or she manages this cash is critical to the firm’s survival and growth. To ensure a healthy cash flow, the manager/owner of the business must not only anticipate short-run cash shortages or surpluses, but make long-term commitments of funds for additions to or replacement of the firm’s fixed or capital assets. For the established concern, careful financial planning is a continuing necessity. b．A shortage of funds in the present is often the result of the unwise use of funds in the past. Therefore, the firm should (a) avoid excessive investment in fixed assets, (b) maintain receivables and net working capital in proper proportion to sales, and (c) avoid excessive inventories. There is no financial difficulty of any firm, regardless of size, that cannot be traced to the violation of one or more of these three basic principles of financial management. Proper financial planning requires the budgeting of both short-and long-term funds (cash budgeting and capital budgeting).
解析 cash flow现金流。survival幸存，幸存物。liquidity清偿能力。budget预算。
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