Sample Essay

This chapter evaluates and analyses the data collected from the primary and secondary sources and tests the hypothesis of this research that the speeding up of cash flows is not dependent on a single technique but rather a combination of techniques. The answers for research questions supporting this hypothesis are also searched and derived from the analysis of primary and secondary sources. The data is collected in the primary sources through survey questionnaires which are sent to the managers and employees of the accounts department of the two retailing companies Marks and Spencer and Debenhams.

The questionnaire is designed to analyse the importance of cash flows and the various techniques applied in these companies to speed up cash flows. The various techniques applied in these companies are also compared to observe if any differences exist in these techniques. The secondary data is analysed to research more deeply into the aspects of cash flows and the techniques implemented to speed up cash flows. The results from both the primary data and secondary data are analysed and evaluated to test the hypothesis and accept or reject this hypothesis based on the observation of results.  The data collected for analysis in the current research has been collected from various sources and these sources have limitations which are outside the scope of the current research.

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