title: Developing a planning model to estimate future cash flows.
abstract: 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.
mesh_terms: 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