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Cash Flow Analysis
Cash Flow Analysis
ENG.MAHMOUD
ELTAHAWY
Mobile: +20107866613
Mma_tahawy@yahoo.com
1- Cash out
2- Cash in
:
( ) (
).
cash out :
1- Schedule
2- Cost
schedule .
cost .
$ 5,000
.
$ 50,000
Task A
$ 40,000
Task B
$ 60,000
Task C
$ 30,000
Task D
Month 4
Month 3
Month 2
Month 1
Time
$ 5,000
15,000
20,000
$ 5,000
75,000
80,000
$ 5,000
65,000
70,000
$ 5,000
25,000
30,000
Ind. Cost
Dir. Cost
Total cost
200,000
180,000
100,000
30,000
Cumulative
monthly cost
Cum. Cost
250
200
200
180
150
100
100
50
30
0
4
S-Curve
.
:
1- Contract Price.
2- Terms of Payment.
( )
:
- 1
-2
-3
-4
-5
Eng.Mahmoud ElTahawy
Mma_tahawy@yahoo.com
2345-
:
Time (end of month)
Month 1
Month 2
Month 3
Month 4
payment
20,000
30,000
35,000
50,000
Cumulative Payment
20,000
50,000
85,000
135,000
Stepped Curve
:
160
135
140
120
100
85
80
60
50
40
20
20
0
End of
month 1
End of
month 2
End of
month 3
End of
month 4
Eng.Mahmoud ElTahawy
Mma_tahawy@yahoo.com
Cash in
Cash out
Cash Flow
.
( )Front loading
( ).
No
overdraft
Cash Flow
Eng.Mahmoud ElTahawy
Mma_tahawy@yahoo.com
Simple Example.
,
( )contract price $200,000 ()profit or markup
$20,000 %20 ,
NO
End of each month
1 month after
10%
1 month after project completion
30,000
20,000
50,000
3
40,000
30,000
70,000
2
20,000
20,000
40,000
1
20,000
20,000
Task cost/task
Task
$ 40,000
A
$ 60,000
B
$ 60,000
C
$ 20,000
D
Total cost = 180,000
( )
%20 ( )20,000+0.2x20,000=25,000 .
%10
.
( )
. cash in
() cash in cash out
( )
.
.
Eng.Mahmoud ElTahawy
Mma_tahawy@yahoo.com
1
End of month
Monthly invoice
amount
25,000
2
Monthly cash in
Retention
Amount to be
financed
(cumulative)
Amount to be
financed
monthly
--
20,000
20,000
60,000-20,000
2
45,000
22,500
2,500
60,000
= 40,000
107,500-60,000
75,000
40,500
4,500
107,500
=47,500
117,500-107,500
55,000
67,500
7,500
117,500
=9,500
--
55,000+14,500
--
49,500
We don't need
money to
finance
Negative value
20,000
We don't need
money to
finance
Negative value
Eng.Mahmoud ElTahawy
Mma_tahawy@yahoo.com
180,000
180,000
130,000
60,000
20,000
200,000
130,500
63,000
22,5000
1
Cash flow
Eng.Mahmoud ElTahawy
Mma_tahawy@yahoo.com
/
( -) 2006
0107866613
Mma_tahawy@yahoo.com
Eng.Mahmoud ElTahawy
Mma_tahawy@yahoo.com