Abc Real Estate Company, Cash Flow Management Study

As a very important aspect of enterprise financial management, cash flow management is influencing the operation statement and the investment size of an enterprise, making the determinant effect of the enterprise's development. Cash flow is so important to an enterprise. It is like the blood for human's body as it for an enterprise. Well-operated cash flow can make enterprise grow healthily. Without adequate cash, the enterprise can be in a very troublesome situation. It can not achieve the goal of value maximizing. It can not even run normally. Thus, a good cash management is so important to an enterprise.Real estate industry is an important industry to the economy development of our country. It is much more relying on cash than other industry because of its own feature. The product of real estate has the feature of long product cycle, dense cash in and out. The cash flow is like a parabola. It increases the risk of being out of cash. Even if the enterprise is in a statement of making profit, it still can bankrupt because of the lack of cash. So the cash management is especially in the financial management of real estate enterprise.First, this paper introduces the content of cash flow management, analyses features of cash flow of Real Estate Company; analyses the present problem of cash flow management; build a system of cash flow consisting of cash flow planning, cash flow control and cash flow judgment using cash flow management theory.In the system of cash flow management, cash flow budget, planning is the basis of cash flow management. So cash flow management is the research key point in this paper. This paper builds a system of cash management of cash flow organization, risk control, operation management, and performance judgment, based on cash flow budget management, to guarantee the cash flow management and control of ABC company.build four classes cash flow management organization: cash flow management committee, cash flow organization management department, cash flow management function department, cash flow unit; give the guarantee of cash flow management from organization; build dynamic cash flow budget system, consisting of cash flow planning, regular monthly, quarterly budget, huge fund planning and dynamic adjust;based on cash flow dynamic budget, build cash flow operation management system; build risk preventing system;form cash flow performance judgment index; enhance cash flow management through judgment of cash flow performance index.This paper's innovation is to build dynamic cash flow budget system, based on the features of Real Estate Company. Based on the dynamic cash flow budget system and cash flow management theory, this paper builds a systematic cash flow management system. This paper is very meaningful for Real Estate Company.