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- W2015774805 abstract "The importance of cash budgeting has been thoroughly discussed in the financial literature, but the application of this technique to actual problems has not been fully developed. The failure to consider the random nature of certain critical financial variables such as sales and purchases is the concern of this paper. Frequently, it is suggested that the financial manager make point estimates of relevant variables such as gross sales and based upon these estimates calculate the resulting net cash flows. The authors of this paper question the validity of point estimates for use in short-term financial decision making." @default.
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- W2015774805 date "1974-01-01" @default.
- W2015774805 modified "2023-09-25" @default.
- W2015774805 title "Simulation of a corporate cash budget" @default.
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- W2015774805 doi "https://doi.org/10.1145/800287.811175" @default.
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