Bookkeeping

The approach first segments customers with respect to their importance and profitability into different priority classes. ATP quantities are allocated to these classes based on short-term demand information. Seitz et al. (2020) extend the allocation planning approach of Meyr (2009) by exploiting the known demand forecast bias of customers. Using da...

Since the decrease in the balance of accounts receivable is favorable for the corporation’s cash balance, the $5,000 decrease in receivables will be a positive amount on the SCF. It is important for analysts and investors to read the footnotes to the financial statements included in a company’s interim and annual reports. Footnotes also exp...