Rob Reider, CPA, MBA, PhD, is the president of Reider Associates, a management and organizational consulting firm located in Santa Fe, New Mexico, which he founded in 1976. Prior to starting Reider Associates, he was a manager in the Management Consulting Department of Peat, Marwick in Philadelphia. His areas of expertise encompass planning and budget systems, managerial and administrative systems, computer processing, financial and accounting procedures, organizational behavior and theory, management advisory services, large and small business consulting, management information and control techniques, and management training and staff development | MANAG I NG CASH pamvj AN OPERATIONAL FOCUS Rob Reider Peter B. Heyler Managing Cash Flow An Operational Focus Rob Reider Peter B. Heyler John Wiley Sons Inc. This book is printed on acid-free paper. S Copyright 2003 by Rob Reider and Peter B. Heyler. All rights reserved. Published by John Wiley Sons Inc. Hoboken New Jersey Published simultaneously in Canada. No part of this publication may be reproduced stored in a retrieval system or transmitted in any form or by any means electronic mechanical photocopying recording scanning or otherwise except as permitted under Section 107 or 108 of the 1976 United States Copyright Act without either the prior written permission of the Publisher or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center 222 Rosewood Drive Danvers MA 01923 978 750-8400 fax 978 750-4470 or on the web at . Requests to the Publisher for permission should be addressed to the Permissions Department John Wiley Sons Inc. 111 River Street Hoboken NJ 07030 201-748-6011 fax 201-748-6008 e-mail permcoordinator@ Limit of Liability Disclaimer of Warranty While the publisher and author have used their best efforts in preparing this book they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages including but not limited to special incidential consequential or other damages. For general information on our other products and services or technical support please contact our Customer Care Department within .
