الفهرس 
CHAPTER 1 INTRODUCTIONOnly 14 pages are availabe for public view
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Abstract
This research proposes a Cash Flow Decision Support System (CFDSS) that integrates engineering and accounting dimensions in cash flow management. It offers practical solutions for managing cash flows by highlighting areas of weakness related to inventory management, client accounts, payables to subcontractors and suppliers, and over/under billing. The CFDSS can support construction companies in achieving future and growth by determining the most preferred combination of projects to invest in and achieve its profits from operations. Furthermore, the model accurately predicts operating cash flows, taking into account any changes in project budgets or uncertainties for both current and secured projects.
The proposed methodology of the DSS divides costs into categories similar to the company’s income statement categories. Revenues are typically calculated using the Egyptian Accounting Standard 48 (EAS48), a special standard for construction contracts. To model cash outflows, the Moving Weight of Cost Categories method that has been applied by Park et al. (2005) was used, with modifications made to the cost categories concept. The DSS methodology also considers experiences to factor in preferences and biases when selecting projects for investment.
A detailed implementation of the CFDSS has been applied, demonstrated through a case study. The validation is applied in one of the leading construction companies in Egypt using real financial statements. Excel sheets were developed to manage company’s cash flows. The validation involved analyzing the company’s income statements and balance sheets, to evaluate its financial trends and ensure alignment with the trends in the Egyptian construction industry. Further, Excel solver was utilized to optimize future work values that would generate maximum gross profit. The optimization was applied at the company’s program-level located in (Cairo, South Valley, and North Upper Egypt), with considering each program constraints related to its fixed and variable overhead, Break-Even revenue, and upper and lower turnover.
The validation process was conducted at the project-level. The model is automated and coded using the Python Programming Language to facilitate its use. The system was tested and validated using nine real projects belonging to three different programs (residential, roads, and industrial), where users easily input all financial data for the projects. The CFDSS then automatically calculates outputs and predict future financial data such as revenues, costs, gross profit, cash inflows, outflows, and net cash flows. The system provides data outputs in the form of charts. The system considers both ongoing projects and secured projects and can be applied during jobsites and execution stage. The project-level outputs developed and measured by the same accounting rules then could be linked directly at company system.
In conclusion, this research provides a valuable contribution to the field of CF management and serves as a starting point for further research and development of practical tools for managing cash flows. Ultimately, the model can help the Egyptian construction companies maintain financial stability, improve profitability, and enhance their ability to respond to changing market conditions. By Applying this model can decrease the misuse of cash to a percentage of 12%.