留学生finance作业范文：Recommendations for Company with Cash Flow Problems

留学生finance作业范文-对存在现金流问题的公司的建议。本文是一篇留学生财务管理作业写作范文，主要内容是通过财务管理课程，根据作业提出的要求，当一家公司开始遇到现金流问题时，有一些建议需要提出，这些问题包括以下内容，下面就一起来看一下这篇留学生finance作业范文的具体内容。

When a company starts to experience cash flow problems then there are a few recommendations to make, these problems include:

Difficulty in predicting costs 难以预测成本

Being overdrawn on consecutive months.连续几个月透支

Having too much money 钱太多了

When the business is overdrawn on consecutive months then they should look to cut back on immediate expenses such as insurance, rent, suppliers and employees. They could also increase their product prices to try to increase their revenue as this will depend on how elastic that product is to consumers, however the company must take notice whether or not the customers will pay a little bit extra to pay for the product as this all depends on the elasticity of demand. Another option for them to consider, but is very risky, is for them to gain more credit from creditors as this can result in them having higher money to spend but will ultimately have higher interest costs and this will be another liability for the company in the near future and could become bankrupt if the business is not on top of the debt.

当业务连续几个月透支时，他们应该削减保险、租金、供应商和员工等直接费用。他们也可以提高产品价格以增加收入，因为这将取决于产品对消费者的弹性，但公司必须注意客户是否会为产品支付一点额外费用，因为这一切都取决于需求的弹性。他们需要考虑的另一个选择是从债权人那里获得更多的信贷，但风险很大，因为这可能会导致他们有更多的钱可以花，但最终会有更高的利息成本，这将是公司在不久的将来的另一项负债，如果公司没有负债，可能会破产。

When the business has too much money in the cash flow then they should make a decision to reinvest this capital that they have back into their business in order to advance their technology, assets or staff and make their business more effective and efficient. This investment can help the company to move forward and to have better customer interaction. Additionally, they could consider putting their money in a savings account, shares or premium bonds. This action will provide more interest on their money and will make it grow instead of it just gathering dust and sitting there unattended.

当企业的现金流中有太多资金时，他们应该决定将这些资金重新投资到企业中，以提高技术、资产或员工，使企业更有效。这项投资可以帮助公司向前发展，更好地与客户互动。此外，他们可以考虑将资金存入储蓄账户、股票或溢价债券。这一行动将为他们的钱提供更多的利息，并使其增长，而不仅仅是尘封和无人看管。

The Business’s final problem, is the difficulty in predicting cash flow costs, this should be resolved by asking their sales executives, doing market research or asking an experienced accountant for guidance. They should ask their sales executives because they are the people on the shop floor and they will know happens there, what the customers prefer and what products sell quickly. The sales executives have first-hand knowledge on the company as they process the day to day dealings and will be reliable for feedback whereas a manager might not always be around. Also, the business doing market research will help them find the average prices of all their products or services such as insurance, this will ensure they will get the best quote and avoid under predicting the costs for that financial month. Just to be on the safe side, they can then go and ask an experienced accountant for guidance as they are experts in this particular field and will have the required knowledge on how to spread the overall costs across the chosen time-period.

企业的最后一个问题是难以预测现金流成本，这应该通过询问销售主管、进行市场调查或向经验丰富的会计师寻求指导来解决。他们应该询问销售主管，因为他们是车间里的人，他们会知道那里发生了什么，客户喜欢什么，什么产品卖得很快。销售主管在处理日常交易时对公司有第一手的了解，并且会得到可靠的反馈，而经理可能并不总是在身边。此外，进行市场调查的企业将帮助他们找到所有产品或服务（如保险）的平均价格，这将确保他们获得最佳报价，并避免低估该财政月的成本。为了安全起见，他们可以去找一位经验丰富的会计师寻求指导，因为他们是这一特定领域的专家，并且将具备如何在所选时间段内分摊总成本的必要知识。

本篇留学生finance作业范文还通过以下实际案例对公司现金流进行相关分析并提出有效建议。

Alan’s Business

Now, taking a look at Alan’s business which sells high-end watches and jewellery in their store over a twelve month period, by analysing it we will be able to see an example of a cash flow. Alan’s market is a very expensive one and is a niche market and to get set up as a business is very expensive and the cash flow scale will be much higher compared to a newsagent’s cash flow as Alan has items that cost him more to buy and the reward for this is he can sell these products substantially higher. However, this action can give higher risk of Alan becoming overdrawn than the newsagents.

现在，看看Alan在12个月的时间里在店里销售高端手表和珠宝的业务，通过分析，我们将能够看到一个现金流的例子。Alan的市场是一个非常昂贵的市场，是一个利基市场，作为一家企业成立是非常昂贵的，与报刊代理商的现金流相比，现金流规模将高得多，因为Alan的商品购买成本更高，而这样做的回报是他可以更高地销售这些产品。然而，这一行动可能会给阿兰带来比报刊社更高的透支风险。

Alan’s Closing Balances

Taking a look at Alan’s closing balances; it is pretty decent apart from one month, in the month, September, where he had a rough time in financial terms. Alan was overdrawn by £2,878 in that month and had received an overdraft interest charge in the region of a further 10% resulting in him having a total of £287 divided by 12 which will give him the separate monthly interest charge which is £23.98 which is not pleasing for him. This actually isn’t so bad if we look at it as a separate month but if Alan was consistently going to be overdrawn then this figure would rapidly rise to a much greater sum. All the other months in the financial year, he had a healthy closing balance which ranged from £332 – £10,545. Looking at the 12 month financial calendar, Alan’s closing balance average is £4533.88 which he should be pleased as this is a secure figure.

看看阿兰的期末余额；这是相当不错的，除了一个月，在9月份，他在财务方面度过了一段艰难的时期。阿兰当月透支了2878英镑，并收到了另外10%的透支利息，导致他总共有287英镑除以12，这将给他带来23.98英镑的单独月度利息，这对他来说并不愉快。如果我们将其视为一个单独的月份，这实际上并没有那么糟糕，但如果阿兰一直透支，那么这个数字将迅速上升到一个更大的数字。在本财政年度的所有其他月份，他都有一个健康的期末余额，从332英镑到10545英镑不等。从12个月的财务日历来看，Alan的期末平均余额为4533.88英镑，他应该很高兴，因为这是一个安全的数字。

Alan’s Trends

Alan’s cash flow forecast has a high number of trends where one of them would be the amount of drawings he will take out per month. This figure may not be realistic, although being an estimate, as he may be forced to spend more on one month than the other months which will therefore affect him the chance of becoming overdrawn. Additionally, another trend will be the constant advertising cost rate for that he is currently being charged which is £175 up until September. It would be wise for him to spend more on the advertising fee in January as this is after Christmas and will be a key where most of his purchases in the year will come from so is a high importance for his sales and gives him a chance to get rid of the unwanted stock that he didn’t sell the previous financial year before. Now judging the cash flow forecast, Alan may have acquired a fixed mortgage of £950 per month; though is beneficial for him as if he has a fixed mortgage then he doesn’t face any sudden change in expenses that could prompt his business losing money. Moreover, the amount paid on insurance is similar to the clear trend of the business rates paid out of the company and this is highly similar to the amount paid on insurance. The ‘mode’ (defined as the most common amount) of sales for the business of his is £37,800 and the mode for cash purchases is £27,000.

Alan的现金流预测有很多趋势，其中之一是他每月将提取的提款量。这个数字可能不现实，尽管只是一个估计，因为他可能被迫在一个月内比其他月份花费更多，这将影响他透支的机会。此外，另一个趋势是，截至9月，他目前被收取的广告成本为175英镑。对他来说，在1月份花更多的广告费是明智的，因为这是圣诞节之后，这将是他一年中大部分购买的关键，因此这对他的销售非常重要，并让他有机会摆脱上一财年没有出售的多余股票。现在从现金流预测来看，Alan可能已经获得了每月950英镑的固定抵押贷款；尽管这对他来说是有益的，就像他有固定的抵押贷款一样，但他不会面临任何可能导致企业亏损的支出突然变化。此外，保险支付的金额与公司支付的商业利率的明显趋势相似，这与保险支付的数额高度相似。其业务的“销售模式”（定义为最常见的金额）为37800英镑，现金购买模式为27000英镑。

Alan’s problems with his predicted Cash flow forecast Alan预测现金流的问题

Rent income is quite low 租金收入很低

High mortgage payment 高额抵押贷款

High advertising costs in November and December 11月和12月广告成本高

Low sales in August 8月销售低迷

Causes of the Problems within the business and Alan’s Plans 企业内部问题的原因及Alan的计划

The causes of the low sales in the month August were due to the small amount of stock purchased in comparison to the other months. As there is not a lot of stock purchased this will mean Alan will only make a shortage of sales and this shortage of money will come from sales and having to pay a consistent amount of money for rent, wages, mortgage and business rates etc., having to be paid out, maybe this was the month which was the cause for having an overdraft in the following month in September. In the month September there was a low amount brought forward, which was only the sum of £561, which made running the business harder that month.

8月份销售额低的原因是与其他月份相比，购买的库存量较小。由于没有购买太多股票，这意味着Alan只会出现销售短缺，而这种资金短缺将来自销售，必须支付一致的租金、工资、抵押贷款和商业利率等，必须支付，也许这是导致9月份下个月透支的原因。9月份的结转金额很低，只有561英镑，这使得当月的业务运营更加困难。

The high mortgage payment that Alan faced probably cannot be helped as it is probably caused by the location of Alan’s shop as he has to attract as many customers as he can; in a city centre where the prices for rent and mortgage are considerably higher than the outskirts of the city. Alan could have negotiated for a better deal himself when he first viewed that mortgage contract or also could have looked around the country for different locations that weren’t so expensive compared to the store he currently operates but he still has a good target market in their area of influence which is a major positive for him.

Alan面临的高额抵押贷款可能无法解决，因为这可能是Alan商店的位置造成的，因为他必须吸引尽可能多的顾客；在市中心，租金和抵押贷款的价格远高于郊区。当Alan第一次看到抵押贷款合同时，他本可以自己谈判达成更好的交易，也可以在全国各地寻找与他目前经营的商店相比不那么昂贵的不同地点，但他在他们的影响力范围内仍然有一个很好的目标市场，这对他来说是一个重大的积极因素。

The cause of high advertising costs in the months November and December is understandable as when it is the festive season then everyone is spending to buy gifts for one another and to market your business ahead of your competitors as it is crucial to get your businesses name out ahead of competition. This in my view is money well spent as Alan has seen the biggest amount of sales in both these months which has helped his business in an enormous way but this doesn’t mean he has to spend high amounts of money all the time. There are various ways of advertising that are financially cheaper for the business to market their products. These can include press releases to interviews with journalists, newspapers, blogging on multiple online websites and going into radio stations for interviews there. All of these various marketing activities promote Alan’s business and it is at a cheaper price.

1月和12月广告成本高的原因是可以理解的，因为在节日期间，每个人都在花钱为彼此购买礼物，并在竞争对手之前推销你的业务，因为让你的企业在竞争对手面前脱颖而出至关重要。在我看来，这笔钱花得很好，因为Alan这两个月的销售额都是最大的，这对他的业务有很大帮助，但这并不意味着他必须一直花很多钱。有各种各样的广告方式在经济上更便宜，企业可以营销他们的产品。这些可以包括新闻稿、对记者的采访、报纸、在多个在线网站上写博客以及进入广播电台接受采访。所有这些各种各样的营销活动都促进了阿兰的生意，而且价格更便宜。

Moreover, the rent income should be looked at an added bonus but if you can get more money out of the tenants then Alan in the near future should take into consideration to increase the income of the rent for his room above the shop. This added amount of income will benefit him and he can use this added income for investment into the business, though this will make the current tenant upset with this option and the individual may take the option to leave as to find a suitable alternative at a lower price but there are many individuals across the city looking for flats and this is based in a city centre which is convenient for people to get to work, this added source of income can help out Alan’s cash flow and hopefully avoid getting overdrawn in the future.

此外，租金收入应该被视为额外的奖励，但如果你能从租户那里得到更多的钱，那么Alan应该考虑在不久的将来增加他在商店上方房间的租金收入。这一额外的收入将使他受益，他可以将这一额外收入用于对企业的投资，尽管这会让目前的租户对这种选择感到不满，个人可能会选择离开，以找到一个价格更低的合适的替代方案，但整个城市都有很多人在寻找公寓，而且公寓位于方便人们上班的市中心，这种额外的收入来源可以帮助阿兰的现金流，并有望避免未来透支。

The high mortgage payment that Alan faced probably cannot be helped as it is probably caused by the location of Alan’s shop as he has to attract as many customers as he can; in a city centre where the prices for rent and mortgage are considerably higher than the outskirts of the city. Alan could have negotiated for a better deal himself when he first viewed that mortgage contract or also could have looked around the country for different locations that weren’t so expensive compared to the store he currently operates but he still has a good target market in their area of influence which is a major positive for him.

Alan面临的高额抵押贷款可能无法解决，因为这可能是Alan商店的位置造成的，因为他必须吸引尽可能多的顾客；在市中心，租金和抵押贷款的价格远高于郊区。当Alan第一次看到抵押贷款合同时，他本可以自己谈判达成更好的交易，也可以在全国各地寻找与他目前经营的商店相比不那么昂贵的不同地点，但他在他们的影响力范围内仍然有一个很好的目标市场，这对他来说是一个重大的积极因素。

The cause of high advertising costs in the months November and December is understandable as when it is the festive season then everyone is spending to buy gifts for one another and to market your business ahead of your competitors as it is crucial to get your businesses name out ahead of competition. This in my view is money well spent as Alan has seen the biggest amount of sales in both these months which has helped his business in an enormous way but this doesn’t mean he has to spend high amounts of money all the time. There are various ways of advertising that are financially cheaper for the business to market their products. These can include press releases to interviews with journalists, newspapers, blogging on multiple online websites and going into radio stations for interviews there. All of these various marketing activities promote Alan’s business and it is at a cheaper price.

1月和12月广告成本高的原因是可以理解的，因为在节日期间，每个人都在花钱为彼此购买礼物，并在竞争对手之前推销你的业务，因为让你的企业在竞争对手面前脱颖而出至关重要。在我看来，这笔钱花得很好，因为Alan这两个月的销售额都是最大的，这对他的业务有很大帮助，但这并不意味着他必须一直花很多钱。有各种各样的广告方式在经济上更便宜，企业可以营销他们的产品。这些可以包括新闻稿、对记者的采访、报纸、在多个在线网站上写博客以及进入广播电台接受采访。所有这些各种各样的营销活动都促进了阿兰的生意，而且价格更便宜。

Moreover, the rent income should be looked at an added bonus but if you can get more money out of the tenants then Alan in the near future should take into consideration to increase the income of the rent for his room above the shop. This added amount of income will benefit him and he can use this added income for investment into the business, though this will make the current tenant upset with this option and the individual may take the option to leave as to find a suitable alternative at a lower price but there are many individuals across the city looking for flats and this is based in a city centre which is convenient for people to get to work, this added source of income can help out Alan’s cash flow and hopefully avoid getting overdrawn in the future.

此外本篇留学生作业还指出租金收入应该被视为额外的奖励，但如果你能从租户那里得到更多的钱，那么Alan应该考虑在不久的将来增加他在商店上方房间的租金收入。这一额外的收入将使他受益，他可以将这一额外收入用于对企业的投资，尽管这会让目前的租户对这种选择感到不满，个人可能会选择离开，以找到一个价格更低的合适的替代方案，但整个城市都有很多人在寻找公寓，而且公寓位于方便人们上班的市中心，这种额外的收入来源可以帮助阿兰的现金流，并有望避免未来透支。本站提供各国各专业留学生作业范文，以及留学生作业写作辅导，如有需要可咨询本平台。