TAILIEUCHUNG - Management of corporate cash: A Study on retail sector

In this study we highlight three factors of a good cash management practices. Such factors are Cash Conversion Cycle (CCC), cash holding and credit score. Influence of one factor to other helps organizations manage their corporate cash in better way. | Management of corporate cash A Study on retail sector Accounting 1 2015 51 68 Contents lists available at GrowingScience Accounting homepage ac Management of corporate cash A Study on retail sector Somnath Das Assistant Professor in Commerce Kazi Nazrul University Asansol West-Bengal India CHRONICLE ABSTRACT Article history Cash is the life blood of the organizations and cash management is the important aspect of any Received June 5 2015 organization. Corporate cash management boosts the companies from small to giant in the Received in revised format competitive environment. In this study we highlight three factors of a good cash management August 16 2015 practices. Such factors are Cash Conversion Cycle CCC cash holding and credit score. Accepted December 7 2015 Available online Influence of one factor to other helps organizations manage their corporate cash in better way. December 9 2015 In this study we collect data from Capitaline corporate database of Mumbai India over the Keywords period 2002-2011. Using some regression techniques we observe that due to higher credit Cash Management score companies forced to minimize their CCC and it helped to maintain lower level of working Cash Conversion Cycle capital. Cash Holding Credit Score 2015 Growing Science Ltd. All rights reserved. 1. Introduction Generally cash is a specific form of money. From financial point of view it refers to all money items and sources that are immediately available to help pay a firm s bills. It is the most common purchasing power or medium of exchange. Cash is one of the most important elements of working capital. In modern business world cash performs various functions. It makes it possible to pay bills by cheque it acts as a storage for earmarked funds. It is a reservoir from which money may be used to meet emergencies. Nowadays business uses credit instead of cash in its routine work. The use of bills draft credit cards debit cards ECS fund transfer .

• Kế toán - Kiểm toán
• Cash Conversion Cycle
• Cash management practices
• Cash holding and credit score
• Management of corporate cash
• Study on retail sector
• Measure of liquidity of the organizations
• Raw materials and collection of cash
• Study on FMCG sector
• Cash Conversion Cycle and Cash Holding
• Receivable conversion period
• Inventory conversion period
• Payment deferral period
• Impact of CCC
• good cash management practices
• Corporate cash management
• Capitaline corporate data base of Mumbai
• Bài giảng Chapter 17
• Alternative net operating working capital policies
• Cash budget
• Short term financing policies
• Trade credit
• Fisheries industry
• Vietnam stock market
• Working capital management
• Firm performance
• Supply chain finance
• Vietnamese construction sector
• Generalized method of moment
• Short term credit
• Real estate sector
• Negative impact of firm profitability
• Comprehensive and Progressive Agreement
• Trans Pacific Partnership
• Profitability of select companies
• ROA and ROE
• Inventory holding periods
• Finance accounting and Auditing
• Return on assets
• Tobin’s Q
• Correlation analysis
• Small and medium enterprises
• Accessing capital market
• Endogeneity problems