文章基本信息

标题：Cash Management Practices and Financial Performance of Small and Medium Enterprises (SMEs) in Jordan
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作者：Belal Yousef AL Smirat
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2016
卷号：7
期号：2
页码：98-107
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examined empirically the cash management practices and its effect on the financial performance of SMEs in Jordan. However cash shortage is a chronic challenge to these firms, and cash management is very crucial to the survival and growth of small and medium enterprises. To meet the objective of this study, the researcher sampled firms operating in various sectors of economic activity. A structured questionnaire was used to collect primary data from the respondents which were analyzed to generate frequencies and percentages. The study revealed that only (32) percent from SMEs kept track of Cash Receipts and payment. and the majority (67%) of respondents have no knowledge about cash control procedures. The study concluded that cash management practices have influence on the financial performance of SMEs. The researchers recommend to the need to for SME managers to embrace efficient cash management practices as a strategy to improve their financial performance .
其他摘要：This study examined empirically the cash management practices and its effect on the financial performance of SMEs in Jordan. However cash shortage is a chronic challenge to these firms, and cash management is very crucial to the survival and growth of small and medium enterprises. To meet the objective of this study, the researcher sampled firms operating in various sectors of economic activity. A structured questionnaire was used to collect primary data from the respondents which were analyzed to generate frequencies and percentages. The study revealed that only (32) percent from SMEs kept track of Cash Receipts and payment. and the majority (67%) of respondents have no knowledge about cash control procedures. The study concluded that cash management practices have influence on the financial performance of SMEs. The researchers recommend to the need to for SME managers to embrace efficient cash management practices as a strategy to improve their financial performance . Keywords : Cash management, cash surplus, cash deficit, cash control, small and Medium enterprises.
关键词：Cash management; cash surplus; cash deficit; cash control; small and Medium enterprises.