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Achievement Standard 91868 – Agribusiness 2.10

Demonstrate understanding of cash flow forecasting for a business.

This achievement standard relates to achievement objective 7-3 Examine decision-making by agribusinesses in the primary industries in determining their business structure and carrying out cash flow forecasting to meet their strategic needs or keeping their businesses viable.

Students will gain knowledge, skills, and experience to use software to prepare a cash flow forecast, show the effect of a variation of an external factor on the cash flow forecast and explain the effect of variation of an external factor on the business. 

Context for learning

An example of a learning context could be any business that is affected by an external factor. For example, a kiwifruit orchard affected by the marmorated stink bug (a biosecurity risk). This will allow students to look at the cash flow forecast that they prepared for the kiwifruit orchard, and then add in the variation due to this biological factor. Students are then required to justify their response that the kiwifruit orchard could make to this biological factor, which would require students to make changes to the original cash flow forecast prepared.

Agribusiness knowledge, concepts, and content

Students are expected to demonstrate understanding of the following agribusiness knowledge, concepts, and content:

  • cash flow forecasting (receipts and payments)
  • cash flow spreadsheeting
  • external factors (for example, price, exchange rates, costs, financing, environmental conditions)
  • business response to external factors

Last updated December 15, 2017