Small Business Cash Management Practices

Philip L. Cooley and Richard J. Pullen

Entrepreneurship Theory and Practice, 1979, vol. 4, issue 2, 1-8

Abstract: Cash forecasting, investing, and controlling are three basic elements of a cash management program. Surveys of Fortune 500 firms reveal large firms having considerable sophistication in dealing with these cash management activities. Small-business practices probably differ from those of large firms due to time contraints, financial limitations, or lack of awareness. The following article reports on the cash management practices of 122 small businesses engaged in petroleum marketing. Although some deficiencies in cash forecasting and investing are noted, the small companies appear quite sophisticated in controlling their cash flows.

Date: 1979
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Persistent link: https://EconPapers.repec.org/RePEc:sae:entthe:v:4:y:1979:i:2:p:1-8

DOI: 10.1177/104225877900400201

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