Setting cash budgets
The eighth chapter focuses on the financial budget which, as mentioned in the previous chapter, is the second component of the main budget. The financial budget in turn includes the capital expenditure budget and the cash budget. The former describes the planned investments in fixed assets mainly during a period, while the latter includes the future cash inflows and outflows of the company during a period. Given the importance of cash flows for the liquidity of a business and smooth operations, the purpose of the chapter is to present in detail the process of preparation for cash budgets.
Attribution - NonCommercial - ShareAlike 4.0 International (CC BY-NC-SA 4.0)
|Bibliographic Reference:||Aggelopoulos, E., & Georgopoulos, A. (2022). Setting cash budgets [Chapter]. In Aggelopoulos, E., & Georgopoulos, A. 2022. Management Accounting [Undergraduate textbook]. Kallipos, Open Academic Editions. https://hdl.handle.net/11419/8347|
|Is Part of:||
Kallipos, Open Academic Editions
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.