Cash-flow planning for operating decisions

Build from timing, not optimism

Start with known opening cash, expected receipt dates and committed payments. Separate contracted activity from assumptions so the forecast remains explainable.

• Use a rolling 13-week view
• Track forecast versus actual
• Model base, downside and recovery cases

Make uncertainty visible

Use ranges for uncertain receipts and tag the assumptions with the greatest impact. The goal is not perfect prediction; it is enough notice to make better choices.

Connect the forecast to action

Agree decision thresholds for hiring, inventory, discretionary spending and collections. Seek qualified accounting or financial advice where decisions require it.