haku: @author Suematsu, E. / yhteensä: 2
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| Tekijä: | Suematsu, E. |
| Otsikko: | Cash-Flow Costing and The Operational Employee |
| Lehti: | Journal of Cost Management
2002 : MAY-JUN, VOL. 16:3, p. 30-37 |
| Asiasana: | CASH FLOW CASH MANAGEMENT COSTS EMPLOYEES |
| Kieli: | eng |
| Tiivistelmä: | Successful cash-outflow management during periods of keen competition and short product life cycles demands a control system that can be embraced by operational employees but deliver accurate, detailed data for financial and senior managers. Successful cash-outflow management in the current business environment demands a control system that can be embraced by operational employees. The author states that cash-flow costing takes the time-value of money into consideration so that the recovery of cash outflows can be better planned and controlled. Cash-flow costing adapts the calculation of time-value adjustment in a way that is accessible to both financial executives and operational employees. |
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