O'Reilly logo

Management Accounting in Health Care Organizations, 3rd Edition by David W. Young

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

CHAPTER 10 The Cash Budget

Learning Objectives

On completing this chapter, you should know about
  • Two cash-related cycles—the operating cycle and the financing cycle—that an organization must manage if it is to make sure it has enough cash on hand to meet its obligations
  • The role of an organization's debt structure in cash management
  • The advantages and disadvantages of leverage, including the distinction between financial risk and business risk
  • The role of profit (or surplus) as a financing mechanism for the fixed assets and working capital needed to support organizational growth
  • The statement of cash flows and what it measures

Moving from preparing the capital and operating budgets to preparing the cash budget requires an understanding ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required