Drawing CFB - a trend which is today becoming a priority in the management of any company.Frequency of building could be totally different.Budget cash flow, as a rule, formed a year by month.It is necessary to take into account that he is considered the most variable and flexible in the process of ongoing activities form part of the accounts.In this connection, a large spread in practice acquired a monthly cash flow budget, broken down by days and dates.Drawing up and approval of it is carried out every month for three or five days before it is completed.In the process should involve all the structures and units, whose activities are in contact with the planning and direction, in accordance with which the expenditure of funds (finance).
Finances call this category of assets, which has the highest level of liquidity.This degree allows the company to have the greatest freedom of choice for business.
According to the traditional view, the effective management of affairs at the enterprise possible with a positive cash balance.However, in practice, such a situation is ideal.Professionally, competently article budgeted cash flows allow to perform the task of efficient management of the company.Very often, many experts give it a leading position this procedure.
As world practice shows, special attention is paid to the methods by which studied and projected cash flow budget.This is mainly due to the "unevenness" of payments and receipts, which arises in the course of activities that can cause unforeseen different circumstances.They, in turn, negatively affect the company's liquidity.Often it is a deficit of cash is the first indicator of a crisis in the company.
in different countries with a developed economy budget cash flow serves as the source data used in the analysis of the financial condition of the organization.
financial flows begins and ends with production and sales cycle in any enterprise.The company's activities, according to one of his concepts, focused on profit.But ultimately, income - this is not money.More important is the resulting cash flow.On the basis of a new production cycle starts and is carried out with the help of a reallocation of resources.
Effective management of cash movement is possible with knowledge of its size and structure.There are two main directions in the management of financial flows of the company:
- analysis.At this stage the optimization of cash flow.
- Forecasting.In this direction is carried out to eliminate cash gaps.
analysis of financial flows should be a result to provide comprehensive information on the amounts and sources of funds, the company's ability to provide in the course of the current activities of the budget surplus, as well as the reasons for which there is a discrepancy between the amount of income received from the fund balance.
Prediction occupy a special place in the management of financial flows.Often the construction of the special budget forms arises, if necessary in search of investments or loans, that is influenced by external factors.
Specialists It is noted that these areas are considered to be a priority, however, is not exhaustive.
Informative budget financial flows possible with coverage of all areas of cash flow.
