Working Capital Management

Index

A

• Account analysis (bank invoice)
  • specific services
• Accounts payable management. See also Procurement (purchasing) cards
  • active and passive
  • elements of
  • float opportunities
  • metrics of
  • organizing for
  • outsourcing. See also Comprehensive payables; Freight and logistics services
  • policies
  • processing expenses of
  • procurement (purchasing cards. See Procurement (purchasing) cards
  • ratios
  • using internal processes
• Account reconciliation (of disbursements)
  • cost
  • full and partial reconciliation
• Accounts receivables management
  • aging of receivables. See Aging schedule
  • float opportunities
  • policies for
  • preferential or punitive treatment of customers
  • ratios of
    • interpretation of
• Accrual accounting. See also Cash accounting
• Accrued expenses
• ACH (automated clearinghouse). See Electronic payments
• Aging schedule, 75n1 (in Exhibit 5.3)
  • construction of
  • interpretation of
• Asset-based financing
  • concept
  • cost
  • factoring of receivables
    • organizations offering
  • inventory financing
    • industries using
    • issues in using
    • organizations offering
• Availability (in check clearing)

B

• Balance sheet issues
  • accounts on
  • assets and liabilities
    • assumed life
  • fiscal year
  • net worth
  • notes to
  • valuations
• Bank credit. See also Lines of credit; Asset-based financing
• Bank relationship management
  • control of records
  • elements
  • finance as the “gatekeeper”
  • monitoring compliance
  • multiple bank accounts
  • relationship reviews
    • review cycle
  • selection of banks
• Bank technology. See Information technology ...