Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 65

When your unit sales are less than breakeven, you’re operating at a loss. And that could affect the cash you need to operate each month. You likely will need cash to pay expenses (such as rent, utilities, and salaries) before you collect cash from sales.

Every time you incur a loss, it’s likely your available cash balance will decline. Generally, losses reduce your cash balance; conversely, profits increase them. Assume your loss for the month is $1,000. After you collect cash on all your sales and pay cash for all the bills, your ending cash balance will be $1,000 lower than where you started.

Losses are the curse of business. After all, the business exists to generate profits. Maybe the only good news about a loss is that it gets you analyzing and fixing problems.