Cash flow exercie现金流的运动.docVIP

cash flow exercise A: The story In this exercise, participants simulate the cash operations of a business, recording all transactions and stating cash balance over some operational periods. It starts with a lecturette, stating the basic concepts of cash flow. Participants are then separated into four groups through a grouping exercise. These four groups will be the four companies operating in this market. They will be producing Routing Slips, according to detailed product description. The companies will have 45 minutes to plan production and sales to effectively meet their bills as they fall due. If any of these bills are not paid in due time, penalties will be levied. After the simulation, the trainer buys all production and pays cash at delivery. Then each company must prepare the actual cash flow. Another round occurs, only this time 50% of production bought will be paid cash and the balance “on-credit”. Processing should highlight the variances between projected and actual cash flows. Each cause of variation must be commented. Some of the answers given by participants to key questions, written on metaplan cards, will be arranged to build some “strategies for managing cash” This is a very useful exercise to easily instruct on cash flow management. It is used in the finance part of a business plan course. B: Basic information Objectives of learning Basic objectives to be achieved by participants The participants appreciate the importance of cash flows in assessing the viability of their proposed enterprises; apply the easy steps in preparing cash flow projections; are stimulated to use the cash flow methodology in preparing their business plans. Additional objectives of a higher level depending on the situation and the current conditions of the target group Uses Financial management, business plan preparation and development C: Further Information Time 4h Preparation of rooms Initially, participants are seated in U-shaped formation During the exerci