Budget de trésorerie

A cash budget is a financial plan that shows expected cash inflows and outflows, helping a business stay prepared for its daily cash needs.

It is typically divided into three main sections, namely, cash receipts, cash disbursements, and financing.

For instance, Prim Corporation prepares its monthly cash budget.

It starts with the opening Cash Balance, showing funds currently in the bank.

To this, Prim Corporation adds its expected cash receipts, such as collections from sales and rental income, to calculate the total cash available for the month.

Next, it identifies planned cash disbursements, which include supplier payments, operating expenses, and taxes.

By subtracting these cash disbursements from total cash available, Prim Corporation identifies its net cash position.

If a shortage is predicted, the company arranges short-term financing in advance to cover the gap.

If a surplus remains, Prim Corporation uses the extra funds to repay debt or invest in growth, ensuring every dollar is working efficiently.

In this way, a cash budget ensures Prim Corporation is always ready to meet its financial obligations.