Day 1: Cash Position and Forecasting Discipline

Cash Versus Profit

• Distinguish accounting recognition from cash movement
• Trace operating activities into cash flows
• Identify profitable situations consuming cash
• Analyze a profit-to-cash bridge

Cash Forecast Structure

• Separate opening/closing cash and flows
• Use realistic payment and collection timing
• Include commitments not yet invoiced appropriately
• Build a rolling short-term cash forecast

Testing Forecast Assumptions

• Identify large uncertain receipts and payments
• Assign owners to material forecast inputs
• Compare forecast with actual cash movement
• Update assumptions from observed behavior

Day 2: Working Capital and Cash Conversion

Receivables and Collection

• Age receivables by due date/risk
• Prioritize collection using value and likelihood
• Identify disputes slowing payment
• Build a focused collection plan

Payables and Supplier Timing

• Schedule payments by terms and criticality
• Avoid late payment creating supply risk
• Use approved terms over ad-hoc delay
• Prepare a payable timing view

Inventory and Cash Consumption

• Connect stock levels with tied-up cash
• Identify slow-moving and excess inventory
• Estimate cash released by inventory improvement
• Review a working-capital tradeoff

Day 3: Liquidity Stress and Financial Stability

Liquidity Stress Scenarios

• Model delayed collections or unexpected payments
• Estimate minimum cash position under pressure
• Identify date when funding becomes insufficient
• Build a downside liquidity scenario

Liquidity Response Options

• Prioritize collection and discretionary expenditure actions
• Assess short-term funding and credit availability
• Preserve critical payments during constraint
• Prepare a staged response sequence

Cash Stability Review

• Define warning indicators and escalation levels
• Compare forecast liquidity with minimum requirements
• Assign actions and evidence to owners
• Present a liquidity stabilization plan

• Rolling cash-forecast exercises using realistic receipt and payment timing
• Working-capital cases covering receivables payables and inventory
• Liquidity stress scenarios with staged response choices
• A cash-stability review producing accountable actions and indicators