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Management article
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Reference no. 87211
Published by: Harvard Business Publishing
Published in: "Harvard Business Review", 1987

Abstract

No matter what their business, managers need to know how much cash they have to pay their obligations. Unfortunately, some of the cash flow measures they usually use to check their cash position--including net income plus depreciation (NIPD) and earnings before interest and taxes (EBIT)--only work when sales are steady. When sales skyrocket, the measures overestimate cash; when sales plummet, they underestimate cash. A new concept, net operating cash flow--double prime, more clearly indicates the position of a company''s cash bottom line.

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Abstract

No matter what their business, managers need to know how much cash they have to pay their obligations. Unfortunately, some of the cash flow measures they usually use to check their cash position--including net income plus depreciation (NIPD) and earnings before interest and taxes (EBIT)--only work when sales are steady. When sales skyrocket, the measures overestimate cash; when sales plummet, they underestimate cash. A new concept, net operating cash flow--double prime, more clearly indicates the position of a company''s cash bottom line.

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