Questions and Answers
What does cash flow primarily represent for a business?
Which component is a direct indicator of a company's financial health?
Which type of cash flow involves short-term liabilities?
What is a common tool used to monitor liquidity over a specified duration?
Signup and view all the answers
Which risk pertains to the inability to meet financial obligations?
Signup and view all the answers
Which practice best helps a business anticipate financial strain?
Signup and view all the answers
What occurs during a cash flow deficit situation for a company?
Signup and view all the answers
What does the term 'surplus of cash flow' typically refer to?
Signup and view all the answers
Study Notes
Définition de la trésorerie
- La trésorerie représente les liquidités disponibles d'une entreprise.
- Elle comprend tous les fonds en circulation nécessaires au financement des opérations quotidiennes.
Importance de la trésorerie
- Permet de faire face aux dépenses courantes (salaires, fournisseurs, charges).
- Indicateur de la santé financière d’une entreprise.
- Aide à évaluer la capacité à investir ou à faire face à des imprévus.
Types de trésorerie
- Trésorerie active : liquidités disponibles à court terme.
- Trésorerie passive : dettes à court terme, engagements financiers.
Gestion de la trésorerie
- Prévisions de trésorerie : Estimation des entrées et sorties de liquidités.
- Surplus de trésorerie : Investissements possibles pour générer du rendement.
- Déficit de trésorerie : Nécessité de financement externe ou de réduction des coûts.
Outils de gestion
- Tableau de trésorerie : suivi des flux de liquidités sur une période.
- Budget de trésorerie : planification des prévisions sur le moyen terme.
- Analyse des ratios financiers : pour évaluer la performance de la trésorerie.
Risques liés à la trésorerie
- Risque de liquidité : incapacité à honorer des engagements financiers.
- Risque de change : fluctuations des devises affectant la trésorerie internationale.
- Risque de taux d'intérêt : impact des variations des taux sur les emprunts.
Meilleures pratiques
- Suivi régulier des flux de trésorerie.
- Anticipation des périodes de tension financière.
- Diversification des sources de financement.
Definition of Cash Flow
- Cash flow represents a company's available liquid assets.
- It includes all circulating funds necessary to finance daily operations.
Importance of Cash Flow
- Essential for covering ongoing expenses such as salaries, supplier payments, and operational costs.
- Serves as an indicator of a company's financial health.
- Helps assess the ability to invest or respond to unexpected financial needs.
Types of Cash Flow
- Active Cash Flow: Liquid assets available for short-term use.
- Passive Cash Flow: Short-term debts and financial commitments.
Cash Flow Management
- Cash Flow Forecasting: Estimation of incoming and outgoing cash.
- Cash Surplus: Opportunities for investments that can generate returns.
- Cash Deficit: Necessity for external financing or cost reduction measures.
Management Tools
- Cash Flow Statement: Monitoring liquidity movement over a specific period.
- Cash Budget: Medium-term planning for cash flow predictions.
- Financial Ratio Analysis: Evaluating cash flow performance through relevant ratios.
Risks Related to Cash Flow
- Liquidity Risk: Inability to meet financial obligations as they come due.
- Currency Risk: Impact of exchange rate fluctuations on international cash flow.
- Interest Rate Risk: Effects of interest rate changes on borrowing costs.
Best Practices
- Regular monitoring of cash flow activities.
- Anticipation of potential financial stress periods.
- Diversification of funding sources to mitigate risks.
Studying That Suits You
Use AI to generate personalized quizzes and flashcards to suit your learning preferences.
Description
This quiz covers the essentials of cash management in a business context. Learn about the definitions, importance, types of cash, and the tools used for effective cash management. Test your understanding of how businesses handle their liquidity.