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Forecasting the Cash Budget in the Small Firm

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  • Arthur R. Dethomas

Abstract

The cash budget is a vital part of the planning process in the small firm and selecting an appropriate tool for forecasting the key cash flows in the budget is critical to this process. In many situations exponential smoothing proves to be a simple, inexpensive, yet highly effective method of forecasting cash flows. This article describes and illustrates how easily this method can be applied to cash budgeting.

Suggested Citation

  • Arthur R. Dethomas, 1980. "Forecasting the Cash Budget in the Small Firm," Entrepreneurship Theory and Practice, , vol. 4(3), pages 9-20, January.
    • Handle: RePEc:sae:entthe:v:4:y:1980:i:3:p:9-20
    DOI: 10.1177/104225878000400304
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