40 термінів

Глосарій фінансів і кешфлоу

Прості пояснення фінансових, облікових і кешфлоу-термінів, на яких тримається бізнес — із формулами й прикладами.

13-Week Cash Flow Forecast

A 13-week cash flow forecast is a rolling projection of your cash position for the next three months, typically updated weekly.

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Accounts Payable

Accounts payable (AP) is money your business owes to suppliers, vendors, or service providers for goods or services already received but not yet paid for.

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Accounts Receivable

Accounts receivable (AR) is money customers owe you for goods or services you've already delivered but haven't yet been paid for.

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Accrual Accounting

Accrual accounting records revenues and expenses when they are earned or incurred, rather than when cash is actually received or paid.

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Balance Sheet

A balance sheet is a financial snapshot of what your business owns (assets), what it owes (liabilities), and what the owner has invested (equity) on a specific date.

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Bank Reconciliation

Bank reconciliation is the process of comparing your accounting records (general ledger) with your bank statement to identify and explain differences.

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Break-Even Point

The break-even point is the sales volume or revenue level at which a business neither makes a profit nor incurs a loss—total revenue equals total costs.

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Budget

A budget is a detailed forecast of expected revenue and expenses over a specific period (usually a month, quarter, or year).

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Budgeting

Budgeting is the process of forecasting future revenues and expenses, then allocating resources to meet business goals.

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Burn Rate

Burn rate is the speed at which a company spends its cash reserves, typically measured as monthly spending.

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Cash Flow Forecasting

Cash flow forecasting is the process of projecting your future cash inflows and outflows based on historical data, business assumptions, and known commitments.

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Cash Flow Statement

A cash flow statement is a financial report showing exactly how much cash moved in and out of your business over a specific period.

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Cash Flow

Cash flow is the movement of money in and out of your business—cash inflows from sales, loans, or investments, and cash outflows for expenses, debt payments, and investments.

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Cash Inflow

Cash inflow is money coming into your business.

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Cash Outflow

Cash outflow is money leaving your business—payments for expenses, salaries, debt repayment, inventory, equipment, taxes, and anything else that requires you to hand over cash.

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CFO (Chief Financial Officer)

A Chief Financial Officer (CFO) is the executive responsible for managing a company's financial planning, accounting, treasury, and reporting.

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Cost of Goods Sold (COGS)

Cost of Goods Sold (COGS) is the total direct cost of materials, labor, and manufacturing overhead required to produce the goods sold by a company during a period.

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Current Ratio

The current ratio is a liquidity metric that measures your ability to pay short-term obligations with current assets.

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Days Sales Outstanding (DSO)

Days Sales Outstanding (DSO) is the average number of days it takes your business to collect payment after making a sale.

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EBIT

EBIT (Earnings Before Interest and Taxes) is the profit a company generates from its core operations, excluding the effects of financing (interest expense) and taxation.

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EBITDA

EBITDA stands for Earnings Before Interest, Taxes, Depreciation, and Amortization.

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Fixed Costs

Fixed costs are expenses that remain constant regardless of how much your business produces or sells.

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FP&A (Financial Planning & Analysis)

FP&A (Financial Planning & Analysis) is the function within a business responsible for forecasting revenues, costs, and cash needs, and then analyzing actual performance against those forecasts to support decision-making.

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Free Cash Flow

Free cash flow (FCF) is the cash a company generates from its operations, less the money spent on capital investments like equipment, facilities, or software.

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Gross Margin

Gross margin is the percentage of revenue left after subtracting the cost of goods sold (COGS).

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Gross Profit

Gross profit is the revenue earned from sales minus the direct costs of producing those goods or services.

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Income Statement

An income statement (also called a profit and loss or P&L statement) is a financial document that shows all revenues, costs, and expenses over a specific period (usually a quarter or year), culminating in net income—the bottom-line profit or loss.

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Liquidity

Liquidity is your ability to convert assets into cash quickly to pay bills and meet short-term obligations.

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MRR (Monthly Recurring Revenue)

Monthly Recurring Revenue (MRR) is the predictable revenue a subscription or membership-based business expects to receive each month from active customers.

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Net Cash Flow

Net cash flow is the total cash coming into your business minus the total cash going out in a given period—typically a week, month, or quarter.

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Net Profit Margin

Net profit margin is the percentage of revenue that remains as profit after all expenses are paid.

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Net Working Capital

Net Working Capital (NWC) is the difference between your current assets and current liabilities.

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Operating Cash Flow

Operating cash flow (OCF) is the actual cash generated—or consumed—by your core business operations, excluding investment and financing activities.

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Quick Ratio

The quick ratio (also called the acid-test ratio) is a more conservative liquidity metric than the current ratio.

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ROI (Return on Investment)

ROI measures how much profit you generate from an investment relative to its cost.

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SME (Small and Medium Enterprise)

An SME (Small and Medium Enterprise) is a business classified by size, typically measured by employee count or annual revenue.

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Variable Costs

Variable costs are expenses that fluctuate in proportion to your production volume or sales.

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Variance Analysis

Variance analysis is the process of comparing actual financial results—revenue, expenses, cash flow—against your planned budget and investigating why differences exist.

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Working Capital

Working capital is the difference between your current assets (cash, receivables, inventory) and current liabilities (payables, short-term debt) due within one year.

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Zero-Based Budgeting

Zero-based budgeting (ZBB) is a budgeting method in which every expense must be justified from scratch for each budget cycle, starting from zero.

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