Developing a planning model to estimate future cash flows.
Financial managers are discovering that net income and other traditional measures of cash flow may not provide them with the flexibility needed for comprehensive internal planning and control. By using a discretionary cash flow model, financial managers have a forecasting tool that can help them measure anticipated cash flows, and make better decisions concerning financing alternatives, capital expansion, and performance appraisal.
D000066:Accounting; D000067:Accounts Payable and Receivable; D005376:Financial Management / Q000639:trends*; D005377:Financial Management, Hospital / Q000639:trends*; D005544:Forecasting / Q000379:methods; D007182:Income; D008962:Models, Theoretical; D010934:Planning Techniques