Page 6 - PowerPoint Presentation
P. 6
MANAGEMENT OF WORKING CAPITAL
Outcomes
• Analyse an entity’s accounts receivable, inventories,
accounts payable and total working capital, and suggest
improvements.
• Calculate and evaluate the effect of changes in credit
terms/policy.
• Analyse the entity’s financing of working capital and
suggest improvements.
• Discuss the role of IT systems (incl Enterprise Resource
Planning (ERP) and Customer Relationship
Management (CRM) systems) in working capital
management.
• Assess an entity’s cash management and make
recommendations for improvement (You can exclude
the Baumol and Miller-Orr models.)
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