Cash-flow costing and the operational employee

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 16, Issue 3 : 30-37

Research Article

Cash-flow costing and the operational employee

Eiichiro Suematsu

Saitama University, Saitama, Japan

Abstract

Cash-outflow management for planning and controlling of the recovery of initial investments is discussed. Successful cash-outflow management in the current business environment demands a control system that can be embraced by operational employees. Cash-flow costing takes the time value of money into consideration so that recovery of cash outflows can be better planned and controlled.

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