Business planning. Cash flow plan (most important)

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Business planning. Cash flow plan (most important)

Lecture notes, cheat sheets

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18. CASH FLOW PLAN

The cash flow plan is designed to calculate receipts, payments and cash balances and shows the deficit / surplus (lack / surplus) of cash, how much cash the company has at its disposal and what is the need for it.

This document is compiled as a summary result of the company's activities for all types of goods and services and can be submitted in two forms:

1) LOCATION OF INDICATORS (ITEMS) BY SIGN (INCOME OR PAYMENT) - first all receipts, then all payments:

Cash balance at the beginning of the period.

I. Receipts (cash inflow): A. From current activities: cash receipts from customers.

Б. From investment activities: sale of fixed assets, intangible assets, construction in progress; dividends, interest from long-term financial investments.

В. From financial activities: increase in authorized capital; credits and loans received.

II. Payments (cash outflow): A. For current activities: production costs of sold products; payments to the budget; payment of interest on loans.

Б. For investment activities: investments in fixed assets and intangible assets; capital investments for production purposes; capital investments for non-production purposes; R&D costs; long-term financial investments.

В. For financial activities: repayment of long-term loans; short-term financial investments; dividend payment.

Total for financial activities. Total payments: current activity balance; balance on investment activity; balance on financial activity; cash balance at the end of the period;

2) LOCATION OF INDICATORS (ARTICLES) BY TYPE OF ACTIVITY: first, receipts and payments for one type of activity, then - for the second, after - for the third: 1. Cash flows from operating activities (expenses for the purchase of goods; expenses for customs clearance of goods; labor costs; UST, etc.).

2. Cash flows from investment activities: for the acquisition and overhaul of fixed assets, including VAT; other capital expenditures; disposal (sale) of fixed assets (assets), including VAT.

3. Cash flows from financing activities: equity; attraction of financing; repayment of the main part of the loan; loan servicing costs.

4. Other expenses, VAT refundable (+)/payment (-).

For companies, the following three types of activities are distinguished:

▪ main - related to the main purpose (mission, goals, product of activity) of the company;

▪ investment - associated with long-term acquisitions, capital investments, attraction and investment of own capital;

▪ financial - related to the attraction and repayment of borrowed financing.

With the help of a cash flow plan with items arranged by the company's activities, a net cash flow is built, which allows you to estimate the value of the company.

<< Back: Primary documents of the financial plan. Purpose, structure and methodology for calculating the main documents of the financial plan

>> Forward: Profit and loss plan

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