Cash flow forecasting in startup companies.

      Аннотация: This study examines cash flow forecasting practices in the context of the startup company phenomenon in Finland. The first objective of this study is to investigate that how cash flow forecasting has been practiced in startup companies. A startup company is a young innovative organization founded to seek a scalable and repeatable business model, in this sense growth has become the most important topic for startup companies. Therefore, secondary objective of this study is to investigate how a startup company forecasts its growth and how this is associated with its cash flow. Three research questions are derived from the research objectives requiring additional investigation. The theoretical framework of this study is based on several topics. Previous entrepreneurship studies are used to explain the new startup company phenomenon. Earlier studies of cash flow forecasting, forecasting techniques, and company growth are discussed in the light of the research questions and objectives of this study.

Ключевые слова: Forecasting techniques, growth factor, startup company, cash flow forecasting, & life cycle