Inventory Approach for Managing Income-Expenditure Deficit

A quantitative solution for managing the deficit between incomes and expenditure of an enterprise is derived. The management in content is presented as planning a safe amount of financial resources for covering the potential deficit, which arises on monthly bases as a difference between due disbursements and available incomes. The quantitative model is based on the usage of inventory theory for planning safety stock for a given level of service. The quantitative approach is applied to the real data, taken from the balance sheet of husbandry from the region of Stara Zagora.