澳洲毕业论文代写：如何改善现金流量
在改善现金流量状况时，应将流动资本净变动、非现金支出总额和净收入加在一起。如果不能快速增加净收入，则应立即提高效率比。有关销售的政策应该改进，使其更加优越。收入的增长应与市场条件的改善、优越的定价政策以及市场和销售活动相结合。固定费用可以通过杠杆作用来实现利润的扩大，同时也可以通过改进定价政策或使费用合理化来实现。各部门、生产、销售、财务等部门都要减少支出，改善现金流状况。根据公认会计准则，非现金支出应进行调整。例如，以股份为基础的补偿、摊销和折旧可以调整，使经营活动的现金流量相对于净收入增加。尽管如此，经营中的任何变化都可能导致与非现金项目相关的这些调整的价值更高，这些非现金项目对现金流的经营产生净中性影响。
与非现金支出调整有关的变动，必须与反映在资产负债表上的经营费用变动相等。这可能导致现金流操作的净变化为零。本公司可以尝试通过提高影响流动资金变动的效率比来改善现金流量。流动资产的减少或流动负债的增加将导致现金来源的增加。换句话说，在这种情况下，现金流量将会增加。如果库存周转率上升，库存管理就会改善。存货周转率的计算是在销货成本除以存货时进行的。存货比率较高的指标是存货相对于销售额较低。这就形成了现金来源。如果应收账款催收情况改善，应收账款将减少。当天销售额的计算方法是应收账款除以总赊销额，所得数字乘以该期间的天数。如果未完成销售天数较低，公司将更快地收回应收账款，从而形成现金来源。
澳洲毕业论文代写：如何改善现金流量
The net changes in the working capital, total amount of non cash expenses, and net income should be added in trying to improve the cash flow situation. The efficiency ratio should be improved immediately, if the net income cannot be increased quickly. The policy regarding the sales should be improved to make it superior. The growth of revenue should be tried with the improvement in the conditions of the market, a superior policy on pricing, and activities of marketing and sales. The fixed expenses can be leveraged to achieve the margin expanses, along with the improvement in the policy of pricing or rationalization of expenses. All departments, production, marketing and finance should curtail their expenses to improve the cash flow situation. Aligning with GAAP, the noncash expenses should be adjusted. For example, compensation which is share based, amortization, and depreciation can be adjusted in increasing cash flows from operations in relation to the net income. Nonetheless, any change in operations can lead to the values higher for these adjustments related to the noncash items having a net neutral effect on the operations of cash flows.
The changes related to the noncash expenses’ adjustments must be with a change that is equal with respect to the operating expenses reflected on the balance sheet. This can result in zero net change from operations on cash flows. This company can try and improve cash flows with the improvement of efficiency ratios effecting the working capital changes. There should be decrease in current assets or current liabilities increase that will lead to sources of cash. In other words, the cash flow will increase in such a situation from the operations. The management of inventory will improve if the inventory turnover ratio rises. The calculation of the inventory turnover ratio is done when cost of goods sold or sales is divided by inventories. The indication of the higher inventory ratio is inventory being low relative to sales. This forms the cash source. If the receivable collection improves, it will decrease the accounts receivables. The calculation of the day’s sales is when accounts receivables are divided by the total credit sales and the figure obtained is multiplied by the period’s number of days. If the outstanding sales days are on the lower side, the company would collect receivables faster and thus form a cash source.