Cash Flow Forecast

Different viewpoints of the stakeholders and how they link to the aims of the business

* Owners - main goal for the owners is profit, but they also need to consider other things such as: staff welfare, business growth, quality improvement etc. They have enormous amount of responsibility, because they are making all the decisions, and that is why they are one of the most important part of the business.

* Customers - they have an interest in information about the continuance of an enterprise, especially when they have a long-term involvement with, or are dependent on, the enterprise. Without customers your business cannot grow, therefore they are looking for excellent quality products/services because they are paying their own money.

* Employees - and their representative groups are interested in information about the stability and profitability of their employers. They are also interested in information which enables them to assess the ability of the enterprise to provide competitive salary, retirement benefits and employment opportunities. These are the things that keeps employer motivated while working in the company.

(M1)

* Investors - The providers of risk capital and their advisers are concerned with the risk inherent in, and return provided by, their investments. They need information to help them determine whether they should buy, hold or sell.

* Governments and their agencies - Governments and their agencies are interested in the allocation of resources and, therefore, the activities of enterprises. They also require information in order to regulate the activities of enterprises, determine taxation policies and as the basis for national income and similar statistics.

* Public - Enterprises affect members of the public in a variety of ways. For example, enterprises may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers. Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the enterprise and the range of its activities.