Скачать или смотреть Explaining operating cash flows

This video explores how to calculate operating cash flows (OCF) in finance, breaking down complex concepts into manageable steps. We start by identifying the key components of OCF: sales, costs, and tax rates. You'll learn how to handle different scenarios, such as constant or growing sales, variable and fixed costs, and how to account for taxes efficiently. The video emphasizes practical strategies to simplify calculations for exams, including tips for using financial calculators and applying time value of money principles. By the end, you'll understand how to compute and discount OCF to present value, essential for decision-making in finance.

Timestamp Chapters
0:00 – Introduction: Why operating cash flows matter
0:29 – Key components of OCF: Sales, costs, and tax rates
1:03 – Simplified income statement: Revenue, expenses, and profit
1:36 – Sales scenarios: Constant, growing, and client-based revenue calculations
2:43 – Costs overview: Percentage of sales, constant costs, and variable vs. fixed costs
4:50 – Combining variable costs with revenue for simplification
7:22 – Tax rates: Calculating after-tax cash flows
8:30 – Shortcut: Using after-tax cash flows directly
9:28 – Executive summary: Sales, costs, and tax rates in OCF
11:25 – Discounting OCF to present value: Time value of money concepts
12:54 – Leveraging financial calculators for OCF calculations
13:23 – Exam strategy: Solving OCF for the first year
15:05 – Example: Constant cash flows and annuity calculations
16:08 – Handling growing cash flows: Using formulas over calculators
16:37 – Final tips for simplifying OCF calculations