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Cash Management Paper

Submitted by goddessoftf on January 17, 2008

Category: Miscellaneous
Words: 1452 | Pages: 6
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Cash Management Paper

Marlene Elizabeth Fain

University of Phoenix

Cash Management Techniques

Cash is a component of a business' net working capital and its most liquid current asset. To understand the role of cash in and out of a business, lets look first at the concept of current assets and current liabilities.

The working capital cash conversion cycle -- also often called the cash flow cycle -- is the length of time between the payment of what a business owes -- payables -- and collection of what a business is owed -- receivables. Businesses use several techniques to minimize the length of time funds are tied-up in order to reduce the amount of working capital needed for operations before applying any techniques it is necessary to understand the components of working capital that includes cash, marketable securities, accounts receivable, inventories, accounts payable and accrued wages and taxes.

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Working capital policy refers to decisions related to types and amounts of current assets and the means of financing them. These decisions will necessarily involve the management of cash, inventories, credit policy and collection of accounts receivables, short-term borrowing and other financing opportunities such as trade credit, inventory financing, and long-term business decisions. Working capital management policies, target short-term concerns such as receivables financing, availability of raw material and inventories, continuous operation of the production line, granting credit to customers and collecting past-due accounts and management of cash accounts.

Cash flow forecasts provide important data for estimating cash requirements, or investing idle funds not needed for day-to-day transactions, increasing the flow of money that a business takes in requires careful analysis of billing and collection procedures. Here are some points to...

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