個案資料
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Big City Courier
內容大綱
Big City Courier is a small regional courier company operating in Toronto, Ontario. The business was started two years ago, and has grown rapidly since its inception. The company is making profits, but has a severe cash flow problem. This case may be used to illustrate the statement of cash flows, the impact of rapid growth on a company's cash position, and the financing gap between receivables and payables.
學習目標
<ul><li>To understand the courier business and the competitive environment.</li><li>To understand the importance of cash to a business.</li><li>To understand the impact of rapid growth on cash, and the financing gap between receivables and payables.</li><li>To understand the components of the cash flow statement, and how to prepare one.</li><li>To understand cash flow statement and the stages of business development.</li><li>To understand linkages between the choices that businesses have to raise cash and the components of the cash flow statement.</li></ul>