Create a cash bridge that explains working-capital movement.
Build a bridge from EBITDA to operating cash, isolating receivables, deferred revenue, payables, inventory, capex, and unusual items. Risk -> inputs -> calculation -> review conclusion The common trap is approving because the final number feels close to budget without proving the source, driver, and threshold. Define the risk Name the account, assertion, and threshold that would change the decision. The review now has a target instead of a vibe. Tie the inputs Trace each driver to a source report, owner, and period. This catches source and population errors. Conclude and trigger Write the result, exception, owner, and what would…
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