Bán hàng • Các loại và số tiền bán • Để khách hàng • Trong số các sản phẩm phù hợp • Tại thời điểm thích hợp • Loại khách hàng • khách hàng chủ yếu (20% cơ sở khách hàng sản xuất 80% doanh thu) • Lặp lại khách hàng • Khách hàng mới • Tiền mặt khách hàng • | Interpretation and Analysis of Cash Flow 317 Sales Types and amount of sale To the right customer Of the right product At the right time Type of customer Major customers 20 percent of customer base producing 80 percent of sales Repeat customers New customers Cash customers Relationship to sales forecast Real customer orders recorded in original sales forecast Real customer orders forecasted Addition to original sales forecast Sales forecast not realized Type of sale Repetitive One time Special order Original product Replacement parts Product service Sales processing Directly into production Backlogged Shipped from inventory Payment criteria Cash sale . sale amount less than processing cost and other cash sales Payment upon delivery Credit terms Accounts receivable Payment with discount . 1 10 days Considered in pricing Paid within discount period Discounts taken but paid after discount period Payments relative to terms period . 30 days of invoice date Between 10 and 20 days Between 20 and 30 days Beyond 30 days 60 days 90 days Collection procedures employed 318 Controlling and Analyzing Cash Flow Change in accounts receivable Increase or decrease in total Payment practices . quicker slower Cash sales versus accounts receivable sales Costs and pricing Product costs Direct labor Change in set up and processing time and dollar costs of rejects and rework Material costs Changes in quantities amount put into production cost of scrap and rework Functional costs Manufacturing related Changes in quality control receiving packing and shipping supervision and so on. Support departments Engineering purchasing production scheduling production control inventory control accounting and so on. Customer costs Sales support prior to and during sale Customer service type and level Type of distribution one shipment drop shipment numerous locations After sales support Differential pricing Related to product functional and customer costs Based on method of payment . cash
