Executive Summary
We in our report will be focusing on such practices and strategies keep NEXT Plc as our target company. We will be analyzing the company at strategy level. (Neuman, 2003) Cash is the king for the company. As said income statement and balance sheet are only for reporting purpose and it is the actual cash levels which show the financial health of the company. At NEXT, the analysis focuses on how the cash has been used by the company for its operation, investment and financing related activities. (John Struat Mill, 2011)
Low volume products which are more complex to create will be marked up in costing, while high volume products which are less complex to create will be marked down. (California State Publications, 2011)
Cash flow is very critical to the company or the business will run out of the required working capital. Any business venture requires a working capital and needs to manage the timing of cash paid and cash received. If the timings do not match for most of the times, management will always be stressed out to align these two critical junctures. Once in possession of all required information, the financial function analyzed in depth it in order to quantify the financial impact, to calculate the total cash flow forecasts and if the project is likely to be released. (Giligan)
As we can see that cash levels over the three years have gone down, the reason for the same can be attributed to the fact that company was looking for expansion in future years and lot of payments were paid to suppliers so that international tie ups can be generated.
执行摘要
在我们的报告中，我们将专注于这样的做法和战略，作为我们的目标公司保持一个PLC。我们将分析公司在战略层面。 （纽曼，2003年）的现金是王公司。至于说利润表和资产负债表报告的目的，它是实际的现金水平，显示了公司的财务状况。下，分析的重点是如何的现金已被用于公司经营，投资及融资相关活动。 （约翰Struat磨坊，2011）
低容量的产品，这是更复杂的创建将被标记的成本，这是不太复杂的创建，而高容量的产品将被标记下来。 （加利福尼亚州，2011）
现金流量是非常关键的公司或业务所需的营运资金将耗尽。任何商业企业需要营运资金，并需要支付的现金及收到的现金管理的时机。如果时序不匹配，大部分的时间，管理层将始终强调对齐这两个关键时刻。一旦拥有所有必要的信息，金融功能进行了深入分析，以量化的财务影响，来计算总的现金流量预测，如果该项目很可能被释放。 （吉利根）
正如我们可以看到，在过去三年的现金水平已经下降，出于同样的原因，可以归结为一个事实，即公司正在寻找在未来几年的扩张和大量金钱，向供应商支付，因此，国际领带UPS可生成的。
