TAILIEUCHUNG - Lecture Principles of Managerial finance (4th edition): Chapter 3 - Lawrence J. Gitman

Chapter 3 - Cash flow and financial planning. Individuals, like corporations, should focus on cash flow when planning and monitoring finances. You should establish short- and longterm financial goals (destinations) and develop personal financial plans (road maps) that will guide their achievement. Cash flows and financial plans are as important for individuals as for corporations. | Chapter 3 Cash Flow and Financial Planning Learning Goals Understand tax depreciation procedures and the effect of depreciation on the firm’s cash flows. Discuss the firm’s statement of cash flows, operating cash flow, and free cash flow. Understand the financial planning process, including long-term (strategic) financial plans and short-term (operating) plans. Discuss the cash-planning process and the preparation, evaluation, and use of the cash budget. Learning Goals (cont.) Explain the simplified procedures used to prepare and evaluate the pro forma income statement and the pro forma balance sheet. Evaluate the simplified approaches to pro forma financial statement preparation and the common uses of pro forma statements. Analyzing the Firm’s Cash Flows Cash flow (as opposed to accounting “profits”) is the primary focus of the financial manager. An important factor affecting cash flow is depreciation. From an accounting perspective, cash flow is summarized in a firm’s .

• Tài chính doanh nghiệp
• Managerial finance
• Principles of managerial finance
• Lecture Principles of managerial finance
• Environment of managerial finance
• Cash flow
• Financial planning
• Financial services
• Career opportunities
• Financial statements
• Financial analysis
• Time value of money
• Future calue
• Risk and Return Fundamentals
• Interest rates
• Bond valuation
• Stock valuation
• Equity capital
• International managerial finance
• Capital budgeting cash flow
• Incremental cash flows
• Capital budgeting techniques
• Net present value
• The cost of capital
• Cost of long term debt
• Marginal cost
• Breakeven analysis
• Capital structure
• Operating breakeven point
• Working capital
• Current asset management
• Spontaneous liabilities
• Accounts payable management
• Short term loans
• Lecture Managerial finance
• Financial options
• Corporate finance
• Option terminology
• Dividend policy
• The financial market environment
• Corporate governance
• Managerial behavior
• Stock options
• Capital budgeting cash flows
• Payout policy
• Current liabilities management
• Business organization
• Maximize wealth
• Financial securities
• Free cash flows
• Future value
• Present value
• Rates of return
• Balance sheet
• Personal taxes