Ngoài ra, định kỳ nghĩa vụ như trả nợ, giải ngân cổ tức , nộp thuế, thuế bất động sản và ngày bảo hiểm do thiết bị đặc biệt hoặc mua hàng xây dựng, phát triển sản phẩm mới, hoặc kế hoạch cho dự án mới, phải được xem xét. | APPENDIX A Case Study Managing Cash Flow OBJECTIVE Given a cash flow forecast appropriate historical financial information and assumptions regarding the future be able to evaluate an organization s cash position and make recommendations about how it can manage its business more effectively to conserve cash. JACK B. NIMBLE COMPANY formerly ABC Machining Inc. Jack Nimble had been employed by ABC Machining for nearly 20 years serving in a variety of engineering and manufacturing positions for the company. The company owner decided to put the company up for sale and Jack was eager to buy it since he knew he could do a better job of managing and running it than was presently being done. There was potential for additional sales and cost savings through production efficiencies superior customer service and reduced administrative expenses the owner was quite generous to himself would be easy to accomplish. Jack had no doubt that he could improve things dramatically within a year and growth possibilities after the first year were extremely attractive. Jack did not have strong financial skills but he knew that he had to put together some kind of projected figures to set goals for the company and to satisfy his financial backers who were members of his family and also not financially sophisticated. Exhibit shows the income statement projections that Jack prepared. Based on this projection which he felt was realistic Jack did not do any further financial studies nor did his financial supporters request any more data. Their feeling was that the combination of the sales growth and the attractive improvement in profitability would be enough to avoid any financial difficulties. Unfortunately these projections proved insufficient. Jack did not take into consideration three significant factors 1 He would have to invest in excess of 2 325 326 Case Study Managing Cash Flow ABC Machining 12 31 x1 - actual Jack B. Nimble Co. 12 31 x2 - projected Sales 12 18 000 .
