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Slide2Using Boundless Presentations
The Appendix
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Slide3Boundless is an innovative technology company making education more affordable and accessible for students everywhere. The company creates the world’s best open educational content in 20+ subjects that align to more than 1,000 popular college textbooks. Boundless integrates learning technology into all its premium books to help students study more efficiently at a fraction of the cost of traditional textbooks. The company also empowers educators to engage their students more effectively through customizable books and intuitive teaching tools as part of the Boundless Teaching Platform. More than 2 million learners access Boundless free and premium content each month across the company’s wide distribution platforms, including its website,
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About Boundless
Slide4]
Working Capital Management
Working Capital Management
The Importance of Cash
Cash Management
Securities Management
Accounts Receivable
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Inventory Management
Slide5Reasons for Maintaining Cash on Hand
Defining the Cash Flow Cycle
Calculating the Cash Flow Cycle Components of the Cash Budget The Importance of Cash
Working Capital Management
>
The Importance of Cash
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www.boundless.com/finance/textbooks/boundless-finance-textbook/working-capital-management-18/the-importance-of-cash-125/
Slide6Managing Float
Managing Collections
Managing Disbursements Cash Management
Working Capital Management
>
Cash Management
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Slide7Managing Marketable Securities
Securities Management
Working Capital Management
>
Securities Management
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Slide8Defining Accounts Receivable
Setting a Credit Policy
Terms of Trade Collecting Receivables Accounts Receivable
Working Capital Management
>
Accounts Receivable
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Slide9Inventory Types
Inventory Techniques
ABC Technique Seasonal Production Impact of Inflation on Inventory Management Inventory Costs
Economic Order Quantity Technique Just-in-Time Technique Benefits of Inventory ManagementDangers Involved in Inventory Management Inventory Management
Working Capital Management
>
Inventory Management
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Slide10Free to share, print, make copies and changes. Get yours at
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Appendix
Slide11Key terms
ABC analysis The ABC analysis is a business term used to define an inventory categorization technique often used in materials management. It is also known as Selective Inventory Control. Policies based on ABC analysis: A ITEMS, very tight control and accurate records; B ITEMS, less tightly controlled, and good records; and C ITEMS, simplest controls possible and minimal records.
ABC analysis The ABC analysis is a business term used to define an inventory categorization technique often used in materials management. It is also known as Selective Inventory Control. Policies based on ABC analysis: A ITEMS, very tight control and accurate records; B ITEMS, less tightly controlled, and good records; and C ITEMS, simplest controls possible and minimal records.accrual accounting
A method of accounting in which funds are recorded when they are earned and deductions are claimed when expenses are incurred.bad-debt losses losses resulting from an uncollectible debt.balance sheet A summary of a person's or organization's assets, liabilities and equity as of a specific date.carrying costs carrying cost refers to the total cost of holding inventory. This includes warehousing costs such like utilities and salaries; financial costs like opportunity cost; and inventory costs related to perishability, shrinkage and insurance.cash flow
The sum of cash revenues and expenditures over a period of time.check kiting a form of check fraud, involving taking advantage of the float to make use of non-existent funds in a checking or other bank account.
collateral A security or guarantee (usually an asset) pledged for the repayment of a loan if one cannot procure enough funds to repay. (Originally supplied as "accompanying" security. )collection policy
the set of rules for receiving accounts payable or debtcredit period the amount of time required to receive payment for debt extendedCredit Sales
Credit Sales are all sales made on credit.
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Working Capital Management
Slide12creditors
a person or institution to whom money is owed.derivatives An investment option valued at the performance of an underlying asset.franchising
The establishment, granting, or use of a franchise.holding cost In business management, holding cost is money spent to keep and maintain a stock of goods in storage.holding cost In business management, holding cost is money spent to keep and maintain a stock of goods in storage.
holding cost In business management, holding cost is money spent to keep and maintain a stock of goods in storage.invoicing the production of a commercial document issued by a seller to the buyer, indicating the products, quantities, and agreed prices for products or services the seller has provided the buyer.Just in Time Just in time (JIT) is a production strategy that strives to improve a business return on investment by reducing in-process inventory and associated carrying costs.liquidity Availability of cash over short term: ability to service short-term debt.
lockbox a service offered to organizations by commercial banks that simplifies collection and processing of account receivables by having those organizations' customers' payments mailed directly to a location accessible by the bank
mergers and acquisitions Mergers and acquisitions (abbreviated M&A) is an aspect of corporate strategy, corporate finance, and management dealing with the buying, selling, dividing and combining of different companies and similar entities that can help an enterprise grow rapidly, whether in its sector or location of origin, or a new field or new location, without creating a subsidiary, other child entity, or using a joint venture.
money market A market for trading short-term debt instruments, such as treasury bills, commercial paper, bankers' acceptances, and certificates of deposit
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Working Capital Management
Slide13outsourcing
The transfer of a business function to an external service provider.perishable goods Goods that will expire. This isn't just limited to food, clothes go out of fashion and technology becomes rapidly outdated.
physical capital In economics, physical capital, or just capital refers to a factor of production (or input into the process of production), such as machinery, buildings, or computers.purchasing power Purchasing power (sometimes retroactively called adjusted for inflation) is the amount of goods or services that can be purchased with a unit of currency.retail
The sale of goods directly to the consumer; encompassing the storefronts, mail-order, websites, etc., and the corporate mechanisms, branding, advertising, etc. that support them, which are involved in the business of selling and point-of-sale marketing retail goods to the public.seasonality From the business perspective, this refers to fluctuations in demand based upon time of year.seasonality Variation with the seasonsstockholders A shareholder or stockholder is an individual or institution (including a corporation) that legally owns a share of stock in a public or private corporation.
subsidiary A company owned by the parent company or holding companysupply chain A system of organizations, people, technology, activities, information, and resources involved in moving a product or service from supplier to customer.
taxable income Taxable income refers to the base upon which an income tax system imposes tax.
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Working Capital Management
Slide14Cash Disbursements
Cash payments are vitally important to manage in order to maintain a successful business.
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Flickr.
"All sizes | $5700 | Flickr - Photo Sharing!."
CC BY
http://www.flickr.com/photos/amagill/362201147/sizes/s/in/photostream/
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Working Capital Management
Slide15Economic order quantity
Economic order quantity function solving for Q.
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Wikipedia.
"Economic order quantity."
GNU FDL
http://en.wikipedia.org/wiki/Economic_order_quantity
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Working Capital Management
Slide16Markup
This equation shows the finding of selling price for a vendor by adding its markup to its cost.
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Flickr.
"y2cary3n6mng-fwrdxb-markup-formula | Flickr - Photo Sharing!."
CC BY-SA
http://www.flickr.com/photos/sampjb/7690683622/in/photostream
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Working Capital Management
Slide17Inventory
The inventory costs depend on which method is used.
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Flickr.
"All sizes | June 8-14, 2011 | Flickr - Photo Sharing!."
CC BY
http://www.flickr.com/photos/osseous/5903703724/sizes/m/in/photostream/
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Working Capital Management
Slide18Inventory
Inventories U.S. Army unit badges from a wall of military uniform items
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Wikimedia.
"U.S. Army unit badge inventory."
CC BY-SA
http://commons.wikimedia.org/wiki/File:U.S._Army_unit_badge_inventory.jpg
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Working Capital Management
Slide19Example Collection Letter
A sample collection settlement letter.
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Flickr.
"All sizes | Debt Settlement Offer | Flickr - Photo Sharing!."
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http://www.flickr.com/photos/sercasey/512307249/sizes/z/in/photostream/
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Working Capital Management
Slide20Accrual Recognition
This chart lays out methods for accruing revenue and expenses in accounting.
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Flickr.
"y2cary3n6mng-76r9m3-accruals | Flickr - Photo Sharing!."
CC BY-SA
http://www.flickr.com/photos/sampjb/7690680336/in/photostream
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Working Capital Management
Slide21Collection Letter
This is an example of a letter from a collection agency offering to settle a debt.
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Flickr.
"Debt Settlement Offer | Flickr - Photo Sharing!."
CC BY
http://www.flickr.com/photos/sercasey/512307249/
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Working Capital Management
Slide22Inventory management
Female clerk doing inventory work using a handheld computer in a Tesco Lotus supermarket in Sakon Nakhon, Thailand.
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Wikimedia.
"Clerk inventory."
CC BY-SA
http://commons.wikimedia.org/wiki/File:Clerk_inventory.JPG
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Working Capital Management
Slide23Credit Score Factors
This chart depicts the factors that go into an individual's credit score.
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Wikimedia.
"Credit-score-chart."
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http://commons.wikimedia.org/wiki/File:Credit-score-chart.svg
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Working Capital Management
Slide24Cash
A business's cash account is how much currency it has on hand at a given time.
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Wikimedia.
"American Cash."
Public domain
http://commons.wikimedia.org/wiki/File:American_Cash.JPG
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Working Capital Management
Slide25Manufacturing process
From raw materials to work in process to finished goods.
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Wikimedia.
"MLCC-Manufacturing-Process."
CC BY-SA
http://commons.wikimedia.org/wiki/File:MLCC-Manufacturing-Process.png
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Working Capital Management
Slide26Equation 3
Equation solving for Q*
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Wikipedia.
"Economic order quantity."
GNU FDL
http://en.wikipedia.org/wiki/Economic_order_quantity
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Working Capital Management
Slide27Seasonality Plot Example
In this chart, consumption (demand) of electricity over a twelve month time frame is illustrated over time. Higher capacities are required in certain months (in this case - August) and capacity must be expanded to take this into account.
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Wikimedia.
"SeasonalplotUS.png."
CC BY-SA 3.0
https://upload.wikimedia.org/wikipedia/commons/3/3e/SeasonalplotUS.png
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Working Capital Management
Slide28ABC techniques
Distribution of ABC class
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Wikipedia.
"ABC analysis."
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Working Capital Management
Slide29Equation
Equation to determine the minimum point of the total cost curve.
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Wikipedia.
"Economic order quantity."
GNU FDL
http://en.wikipedia.org/wiki/Economic_order_quantity
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Working Capital Management
Slide30Floating Cash
In cash management, float can be utilized to make use of cash on hand for as long as possible.
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Flickr.
"All sizes | Torn & Cut One Dollar Note Floating Away in Small $ Pieces | Flickr - Photo Sharing!."
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http://www.flickr.com/photos/42931449@N07/5299199423/sizes/m/in/photostream/
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Working Capital Management
Slide31Marketable Securities
This image depicts a balance sheet from Proctor & Gamble, where the cash and cash equivalents, short term investments, and long term investments underline the various line items that may depict marketable securities.
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Wikimedia.
"PG-Cash-and-Cash-Equivalents.jpg."
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https://upload.wikimedia.org/wikipedia/commons/f/f4/PG-Cash-and-Cash-Equivalents.jpg
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Working Capital Management
Slide32Inflation
Inflation in France in 2002
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"Inflation 2002."
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Working Capital Management
Slide33ABC analysis
Actual distribution of ABC class in the electronics manufacturing company with 4051 active parts.
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Wikipedia.
"ABC analysis."
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Working Capital Management
Slide34Inventory control
Inventory control - inventory cost elements (holding cost, order cost, total)Parameters: Order-cost (C) 10, demand (D) 1000, holding cost (i) 20% (of price), price (p) 10 => EOQ = 100
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Wikimedia.
"Inventory-Control-Q-IC da."
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Working Capital Management
Slide35A Sample Balance Sheet
One of the assets listed is cash, which factors into the overall budget.
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Wikimedia Commons.
"Balance_sheet_example_.gif."
CC BY-SA 3.0
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Working Capital Management
Slide36Attribution
Wikipedia.
"Inventory." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Inventory
Wikipedia. "Work in process." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Work_in_process
Wiktionary.
"supply chain." CC BY-SA 3.0
http://en.wiktionary.org/wiki/supply_chain
Wikipedia. "physical capital." CC BY-SA 3.0
http://en.wikipedia.org/wiki/physical%20capital
Wiktionary.
"purchasing power."
CC BY-SA 3.0
http://en.wiktionary.org/wiki/purchasing_power
Wikipedia.
"Inflation." CC BY-SA 3.0 http://en.wikipedia.org/wiki/InflationWikipedia.
"Cash conversion cycle." CC BY-SA 3.0
http://en.wikipedia.org/wiki/Cash_conversion_cycleWiktionary.
"balance sheet." CC BY-SA 3.0 http://en.wiktionary.org/wiki/balance_sheet
Wiktionary. "cash flow." CC BY-SA 3.0 http://en.wiktionary.org/wiki/cash_flow
Wiktionary. "retail." CC BY-SA 3.0 http://en.wiktionary.org/wiki/retail
Wikipedia. "Cash conversion cycle." CC BY-SA 3.0
http://en.wikipedia.org/wiki/Cash_conversion_cycle
Wikipedia.
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CC BY-SA 3.0
http://en.wikipedia.org/wiki/Credit%20Sales
Wikipedia.
"Just in Time."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/Just%20in%20Time
Wikipedia.
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CC BY-SA 3.0
http://en.wikipedia.org/wiki/ABC_analysis
Wikipedia.
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CC BY-SA 3.0
http://en.wikipedia.org/wiki/seasonality
Wikipedia.
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CC BY-SA 3.0
http://en.wikipedia.org/wiki/holding%20cost
Wikipedia.
"Inventory management."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/Inventory_management
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Working Capital Management
Slide37Wikipedia.
"Equity (finance)."
CC BY-SA 3.0 https://en.wikipedia.org/wiki/Equity_(finance)
Wikipedia. "Securities market." CC BY-SA 3.0 https://en.wikipedia.org/wiki/Securities_market
Wikipedia.
"Stock." CC BY-SA 3.0
https://en.wikipedia.org/wiki/StockWikipedia.
"Security (finance)." CC BY-SA 3.0 https://en.wikipedia.org/wiki/Security_(finance)
Wikipedia.
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CC BY-SA 3.0
https://en.wikipedia.org/wiki/Cash_and_cash_equivalents
Wikipedia.
"Derivative (finance)."
CC BY-SA 3.0 https://en.wikipedia.org/wiki/Derivative_(finance)Wikipedia. "Float (money supply)."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/Float_(money_supply)Wikipedia. "check kiting."
CC BY-SA 3.0 http://en.wikipedia.org/wiki/check%20kiting
OER Commons. CC BY http://www.oercommons.org/courses/managing-cash-flow/view
Wiktionary. "outsourcing." CC BY-SA 3.0 http://en.wiktionary.org/wiki/outsourcing
OER Commons. CC BY http://www.oercommons.org/courses/managing-cash-flow/view
Wikipedia.
"invoicing."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/invoicing
Wikipedia.
"Lock box."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/Lock_box
Wikipedia.
"Lockbox."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/Lockbox
OER Commons.
CC BY
http://www.oercommons.org/courses/managing-cash-flow/view
Wikipedia.
"Discounts and allowances."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/Discounts_and_allowances
Wikipedia.
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CC BY-SA 3.0
http://en.wikipedia.org/wiki/Credit_worthiness
Boundless Learning.
"Boundless."
CC BY-SA 3.0
http://www.boundless.com//finance/definition/bad-debt-losses
Wikipedia.
"Debtor collection period."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/Debtor_collection_period
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Working Capital Management
Slide38su3finance Wikispace.
"Working Capital Management."
CC BY-SA 3.0 http://su3finance.wikispaces.com/Chapter+18+-+Working+Capital+Management
Wiktionary. "collateral." CC BY-SA 3.0 http://en.wiktionary.org/wiki/collateral
Boundless Learning.
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Wikipedia. "Specific Identification." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Specific_Identification
Wikipedia.
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Wikipedia.
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Wikipedia. "ABC analysis." CC BY-SA 3.0
http://en.wikipedia.org/wiki/ABC%20analysisWikipedia. "holding cost." CC BY-SA 3.0 http://en.wikipedia.org/wiki/holding%20cost
Wikipedia. "ABC analysis." CC BY-SA 3.0
http://en.wikipedia.org/wiki/ABC%20analysis
Wikipedia.
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http://en.wikipedia.org/wiki/Inventory_management
Wikipedia.
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CC BY-SA 3.0
http://en.wikipedia.org/wiki/Liquidity
Wikipedia.
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CC BY-SA 3.0
http://en.wikipedia.org/wiki/Cash
Wiktionary.
"liquidity."
CC BY-SA 3.0
http://en.wiktionary.org/wiki/liquidity
Wiktionary.
"money market."
CC BY-SA 3.0
http://en.wiktionary.org/wiki/money_market
Wikipedia.
"Dividend."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/Dividend
Wikipedia.
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CC BY-SA 3.0
http://en.wikipedia.org/wiki/Cash_flow_statement
Wikipedia.
"mergers and acquisitions."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/mergers%20and%20acquisitions
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Working Capital Management
Slide39Wikipedia.
"Budget."
CC BY-SA 3.0 http://en.wikipedia.org/wiki/Budget
Wikipedia. "Accounts receivable." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Accounts_receivable
Wikipedia. "stockholders."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/stockholdersWikipedia.
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Wikipedia.
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http://en.wikipedia.org/wiki/taxable%20income
Wikipedia.
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CC BY-SA 3.0 http://en.wikipedia.org/wiki/Average_cost_methodWikipedia. "Accounts receivable."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/Accounts_receivableWikibooks. "ERP Internals/Modules/Accounts Receivable."
CC BY-SA 3.0 http://en.wikibooks.org/wiki/ERP_Internals/Modules/Accounts_Receivable
Boundless Learning. "Boundless." CC BY-SA 3.0 http://www.boundless.com//accounting/definition/accrual-accounting
Wikipedia. "Net D." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Net_D
Wikipedia. "Trade credit." CC BY-SA 3.0
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Wiktionary.
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http://en.wiktionary.org/wiki/franchising
Wikipedia.
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CC BY-SA 3.0
http://en.wikipedia.org/wiki/Accounts_receivable
su3finance Wikispace.
"Working Capital Management."
CC BY-SA 3.0
http://su3finance.wikispaces.com/Chapter+18+-+Working+Capital+Management
Wikipedia.
"Receivables turnover ratio."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/Receivables_turnover_ratio
Wikipedia.
"Trade credit insurance."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/Trade_credit_insurance
Wikipedia.
"Collection agency."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/Collection_agency
Wikipedia.
"creditors."
CC BY-SA 3.0
http://en.wikipedia.org/wiki/creditors
Wiktionary.
"subsidiary."
CC BY-SA 3.0
http://en.wiktionary.org/wiki/subsidiary
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Working Capital Management
Slide40su3finance Wikispace.
"Working Capital Management."
CC BY-SA 3.0 http://su3finance.wikispaces.com/Chapter+18+-+Working+Capital+Management
Wikipedia. "Economic order quantity." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Economic_order_quantity
Wikipedia.
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http://en.wikipedia.org/wiki/holding%20cost
Wikipedia. "Stock management." CC BY-SA 3.0 https://en.wikipedia.org/wiki/Stock_management
Wikipedia.
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CC BY-SA 3.0
https://en.wikipedia.org/wiki/Inventory_control
Wikipedia.
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CC BY-SA 3.0 https://en.wikipedia.org/wiki/Seasonal_subseries_plotWikipedia. "Run chart."
CC BY-SA 3.0
https://en.wikipedia.org/wiki/Run_chartWikipedia. "Seasonality."
CC BY-SA 3.0 https://en.wikipedia.org/wiki/Seasonality#Measuring_seasonality
Wikipedia. "Business inventory." CC BY-SA 3.0 https://en.wikipedia.org/wiki/Inventory#Business_inventory
Wikipedia. "Just in time (business)." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Just_in_time_(business)
Wikipedia. "carrying costs." CC BY-SA 3.0
http://en.wikipedia.org/wiki/carrying%20costs
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