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| Author: | Cheatham, L. Cheatham, C. |
| Title: | Utilizing financial statements as cash flow planning and control tools. |
| Journal: | Managerial Finance
1993 : VOL. 19:8, p. 35-49 |
| Index terms: | CASH FLOW FINANCIAL STATEMENTS FINANCIAL CONTROL |
| Language: | eng |
| Abstract: | The purpose of this paper is to show how a non-accountant manager can take the income statement, statement of retained earnings, and comparative balance sheets and convert them into cash flow tools he can understand and use. Four tools are proposed and discussed. Tool 1 consists of conversion of income data to a cash basis. Tool 2 consists of analyzing balance sheet changes which reflect cash flow effects. Tool 3 is the preparation of a cash flow statement focusing on issues of most concern to the small business owner. Tool 4 is a planning procedure illustrating a technique for determining by financing constraints revealed in projections of balance sheet changes. |
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