Eastern Communication Cash Flows Out Management and Research
|Keywords||Value Creation Cash Flow Management Cash Flow Analysis|
Experience tells us that deciding the rise and fall of the cash flow, the value of evaluation in a number of cash flow based assessment is the most authoritative , in fact, business activities , if Focusing on cash , profit is the natural result, but If companies do not focus only on profit targets must have cash flow. Cash flow management is a fundamental value creation . Value creation has always been an issue of universal concern , financial management in order to maximize the value of the target expanded. The cash flow management should be the basic financial management and important content , this paper discussed how companies based on value creation for cash flow management , to discuss how to manage two strategic management and tactical levels of cash flow flow , flow, flow , flow rate, structure for safety , effectiveness, efficiency and other aspects of management . After the cost of borrowing behavior management accounting classification thinking , combined with the cash flow requirements for the classification of cash flows , taking into account the best and corporate cash holdings developed close ties , proposed the establishment of a dynamic forecast of future cash flows model: Finally , combined with examples of how to improve the business cash flow control ideas and methods presented in the longitudinal direction should establish an effective management and control of funds organizational model to achieve layers of responsibility , checks at each level : in the transverse direction is required in accordance with the procurement, production , sales, finance and other cycles , closely around the target cash flow control to manage , truly fully reflected in the work of the cash flow management of the important position in the organization from top to bottom to establish assurance system at the same time , all aspects of the cash flows to be controlled , forming a vertical and horizontal control network connections . This paper studies how companies can use the scientific method, the effective cash flow analysis and control , thereby preventing corporate financial risk , improve capital efficiency , enhance corporate value .