Business 0450 · IGCSE · Cash-flow forecasting and working capital

Cash-flow forecasting and working capital — practice question

Bowland assembles bicycles from components it buys from suppliers. The production process uses specialisation. The Finance manager commented: ‘The year has been successful because profit has risen. However, cash flow remains negative. Trade receivables (debtors) have grown and we have bought a large amount of new equipment.’ Bowland’s management thinks that better quality has been the main reason for the rise in bicycle sales.
(a)[2]

What is meant by the term ‘specialisation’?

(b)[2]

Identify two ways, apart from profit, that Bowland could use to judge its success.

(c)[4]

Identify and explain two reasons why cash flow matters to Bowland.

(d)[6]

Identify and explain two ways in which Bowland could improve its cash flow.

(e)[6]

Bowland’s management believes that improved quality has been the leading cause of the rise in sales. Do you agree? Justify your answer.

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