Page 54 - IMDR MSME BOOK 2021

Managing Finance in Micro, Small & Medium Enterprises
Review of actual cash ow - 46% of the respondent
rms monthly, 18% quarterly, 10% half yearly, 17%
annually review their actual cash ow. For 9%
respondents, it is not applicable since they do not
prepare their actual Cash Flow Statements.
Variance Analysis of Cash Flow forecast vs Actuals -
34% of the respondent rms monthly review the
Variance between planned and actual cash ows. 19%
respondents do it quarterly, 10% half yearly, 20%
annually compare their planned cash ows with actual
cash ows and undertake variance analysis. 9% of the
respondent rms are not doing variance analysis for
cash ows and for 9 % respondents it is not applicable
since they are not preparing any Cash Flow statements.
Table No. 6 - Frequency of Cash Flow Statement
preparation and use

Figure No. 12 - Frequency of Cash Flow Statement preparation and use