The term "cash flow" is used to describe the analysis of all the changes that affect a company's cash account during an accounting period. The forecasting, collecting, disbursing and investment of real capital are all fundamental to a company's overall objectives and therefore relevant to the strategic management process throughout any organization. This guide provides managers with the principles of cash flow, in order that they may incorporate that knowledge into their planning processes. Designed specifically for the non-profit manager, this text covers in detail the processes, terminology and people involved in the flow of cash through a company.
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The term "cash flow" is used to describe the analysis of all the changes that affect a company's cash account during an accounting period. The forecasting, collecting, disbursing and investment of real capital are all fundamental to a company's overall objectives and therefore relevant to the strategic management process throughout any organization. This guide provides managers with the principles of cash flow, in order that they may incorporate that knowledge into their planning processes. Designed specifically for the non-profit manager, this text covers in detail the processes, terminology and people involved in the flow of cash through a company.
FRANKLIN J. PLEWA, Jr., is Professor of Accounting at Idaho State University and the recipient of honors and awards for both teaching and research. He is the author of many books and articles, and is coauthor with George T. Friedlob of Keys to Improving Your Return on Investment (ROI); and Financial and Business Statements. GEORGE T. FRIEDLOB is Professor and Institute of Internal Auditors Research Foundation Faculty Fellow in the School of Accountancy at Clemson University. He has received numerous academic and professional awards and is the author and editor of a wide variety of professional publications.
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