THE BALANCE SHEET POCKET BOOK phần 3 pps

THE BUSINESS FINANCIAL MODEL

USE OF FUNDS

Items on the shopping list are grouped to reflect the nature and significance

of the expenditure:

Facilities/Processes Products/Services

Tools to do the job Materials and added

... to be used! value ... to be sold!

eg: Premises eg: Materials

Machines Labour

Vehicles Utilities

Computers Insurance

Maintenance

TIMESCALE: Retain for many years Continually changing

SCALE: High Value Items Low Value Items

DECISION

LEVEL: Strategic Operational

ACCOUNTANT’S

JARGON: Fixed Assets Working Capital

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