Nó đòi hỏi một sự hiểu biết của doanh nghiệp và kiến thức chi tiết về thời gian của các sự kiện như: bán hàng tiền mặt Tài khoản phải thu bộ sưu tập Tiền mặt giải ngân Thanh toán các tài khoản phải nộp thanh toán các nghĩa vụ biên chế | 288 Controlling and Analyzing Cash Flow other financial component of the business. It requires a good understanding of the business and detailed knowledge of the timing of events such as Cash sales Accounts receivable collections Cash disbursements Payment of accounts payable Payment of payroll obligations Additionally periodic obligations such as loan repayments dividend disbursements tax filings property tax and insurance due dates special equipment or building purchases new product development or plans for new ventures have to be considered. It is also necessary to determine frequency of cash flow forecasts and a cash flow planning method that can be used for replication of future planning statements for controlling cash flows actually incurred and for documenting calculations and assumptions used in the preparation of the projections. Frequency of preparation . quarterly monthly weekly is based on the specific needs of the organization. If the company has steady and reliable cash flows without cash problems it might prepare forecasts and reports on only a quarterly basis. Most organizations however prepare at least monthly projections and reports. The greater the volatility of the cash flow the more frequent should be the preparation of projections and reports. It may also be necessary at times to prepare informal projections on a weekly or daily basis particularly if the company keeps its cash balances at minimum levels or is having cash flow problems. Weekly operating cash planning allows the company to make extra payments or invest excess cash if it receives more cash than expected and hold back payments if receipts fall behind or disbursements exceed expectations. Even companies with good overall positive cash flow may wish to plan weekly as a supplement to their longer-term projections in case of short-term cash crunches or windfalls that will occur from time to time. In developing its cash flow projections the company should identify and prepare a .
