Đây là một phần của dự báo doanh số bán hàng của công ty phải được chính xác. Với những nỗ lực khiêm tốn của nhân viên bán hàng này có thể đạt được, nếu chỉ nói chuyện với khách hàng. Sản phẩm C là mô hình cao, giá hàng đầu của các dòng cho những khách hàng sẵn sàng trả nhiều hơn cho một cái nhìn sang trọng hoặc tùy chọn-tình trạng thêm một, | Looking at the Accounting Function 177 results. In addition the study process assists in the identification of performance gaps the difference between present and desired operating results as compared with internal goals and external competitors. A thorough understanding of such performance gaps enables company and departmental management to seize these opportunities for improvement. There has always been a demand and perhaps more so today to decrease costs increase positive cash flow and improve prod-uct service customer quality all directed toward increasing profits. As a way of illustrating how to deal with non-value-added functions we will use accounting as an example. This is not to say that accounting is inevitably a non-value-added activity. Properly organized and led accounting can certainly add value to the organization. But it is a function that is often and sometimes accurately perceived as not adding significant value. As such it is an appropriate representative part of the organization to use as an example. The approach illustrated can be adapted to other perceived non-value-added activities within the organization as necessary. LOOKING AT THE ACCOUNTING FUNCTION In the current business environment the accounting function in many organizations is perceived as a prime candidate for cost reduction and in extreme situations for elimination. Many of its functions . preparing customer invoices collecting payments processing vendor payments preparing payrolls are viewed by company management as necessary but not adding significant value. In other words these things may have to be done but can the company accomplish them with as little cost as possible none it hopes It is within such a framework that the cash management study may have to work. Rather than analyze how present functions can be performed in a better manner the company may be asked to look at how such functions can be severely reduced or eliminated. With the nature of most businesses changing
