This week we are studying the statement of cash flows. Operating cash flow represents the cash that flows in and out of the company on a day-to-day basis. For example, cash inflows come from collected revenues and cash outflows occur when the firm pays its normal day-to-day expenses.  We, of course, would prefer to see a positive total on the net cash provided by operating activities, because it implies that cash inflows are greater than cash outflows. In your textbook, the author discusses 4 financial ratios associated with operating cash flows; please study these ratios. Remember that the denominator on the ratio operating cash flow/current maturities of long-term debt is being revised to current liabilities; therefore, we will report the ratio as operating cash flow/current liabilities (see discussion on Page 3 of the Module 5 lesson). This week, find the statement of cash flow for a firm of your choosing and report the cash flow ratios.  Please report and discuss 3 years of ratios for the three ratios related to debt and dividends but only the current year’s cash flows per share.  Show numerators and denominators for all ratios and then discuss their economic meaning. It is possible that your firm does not pay dividends (you will see dividends in the financing section of the cash flow statement). The cash flow per share ratio is particularly challenging since most of the numbers in the statements are in thousands or millions (look at the top of the statement for a note) while the number of shares outstanding only for the current year (in yahoo.finance, under your firm’s page, look in “Key Statistics” and you will find the number of shares in the right-hand column about halfway down the page).  You only have to report ONE YEAR on the cash flow per share.  Please do not report on Nike, as that will be the firm posted as an example.  Again, please do not duplicate firms by including the name of your chosen firm in the title to your post.  Also, please respond to questions/comments from your instructor regarding your post. 

2-2 Small Group Discussion: Milestone One Prep Public Agencies            The city of Peoria Arizona is a public agency that serves as city government to its residents.  Peoria has a strategic plan for growth and development over the next 10 to 20 years, with their current plan updated to 2040, which will require updates and maintenance every 10 years.  Peoria’s strategic plan is based on seven separate objectives that involve critical elements consistent with its goals for growth and development.  The city recognizes its first livability goal as Superior Public Safety, supporting its police department with the necessary tools, equipment, and technology to provide a high standard of safety and accomplish its mission to preserve life and property.  The second goal is to encourage Healthy Neighborhoods by providing Peoria’s citizens with a safe and healthy environment through promoting health and wellness programs that will enhance property and community values. The third goal of their strategic plan is to promote the Arts, Culture, and Recreational Enrichment through promoting the arts and preservation of important historical and cultural entities which are unique to the city of Peoria. Economic Prosperity is the fourth goal contained within their strategic plan.  This is achieved by implementing policies that support innovative, competitive, and entrepreneurial businesses, which will indirectly help provide funding for public services. The fifth goal in Peoria’s strategic plan is Superior Public Services.  This goal will be accomplished by focusing on the quality of public services and by facilitating growth opportunities contained within the public services infrastructure.  These public services will be strategically located throughout the city and constantly monitored for needed improvements, expansions, and maintenance. Smart Growth is the sixth goal contained within the general plan, focusing on sustainable growth patterns that are consistent with related city values.  These values include social, economic, and aesthetic commonalities.  The final goal is Integrated Transportation with is conducted by providing numerous mobility choices that are universally accessible within city limits.  Technology and engineering efficiency will continue to foster growth within the transportation infrastructure (Peoria, AZ, 2021). Private Sector Companies            General Motors is a private sector company whose strategic plan is formed around the customer, soliciting loyalty with a product brand that envelopes technology and positive customer experiences.  Their strategic plan identifies what strengths and opportunities they possess, such as resources, technical talent, and global market options.  The plan is centered on executing these strengths and opportunities by focusing on the following four market trends. How the customer wants to buy cars and how they want to interact with the vehicle. Environmental efficiency Technology Growth forecast GM benchmarks from outside industries, advocating leadership alignment within the organization into common goals to address the trends and basis of which the strategic plan is formed.  In short, there is key stakeholder buy-in concerning the strategic plan moving forward (General Motors, 2021). Nonprofit Organizations            The American Red Cross (ARC) is a nonprofit organization that suffered a sobering financial deficit in 2010, but through donations was able to bounce back and reported a surplus during the next two years and counting.  They attribute part of their financial success to their five-year strategic planning.  The most recent plan is formed around maintaining financial stability, increasing revenues, and providing safe blood products.  Recent additions to their strategic plan included updating technological systems and capitalizing on social media platforms to solicit donations and keep donors more informed.  The ARC is focused on fulfilling its mission by managing costs, improving efficiency, and growing sustainable and predictable revenues (American Red Cross, 2021). Recommendations            Based on these three organizations, some recommendations for effective strategies and best practices in strategic management might include the ability to measure success.  Every strategic plan needs to have goals and initiatives in place that are measurable to determine if the strategic plan is working or needs improvements and updates.  Management information systems (MIS) should include input and outcome, allowing the organization to assess its effectiveness with objectivity.  A scorecard is another method of measurement that can be utilized and supported by the MIS, extending the organization's ability to continually monitor its strengths, weaknesses, opportunities, and challenges (threats) SWOC(T) (Bryson, 2018). REFERENCES Arizona, P. (2021). The city of Peoria. General Plan | City of Peoria. Retrieved January 12, 2022, from https://www.peoriaaz.gov/government/departments/pl... Bryson, J. M. (2018). Strategic planning for public and nonprofit organizations: A guide to strengthening and sustaining organizational achievement. John Wiley & Sons. General Motors. (2021). GM corporate newsroom - United States - videos. media.gm.com. Retrieved January 12, 2022, from https://media.gm.com/media/us/en/gm/bcportal.html/... American Red Cross. (2021). American Red Cross. Retrieved January 12, 2022, from http://www.redcross.org/  In your responses to classmates, respectfully evaluate their choices. What experience can you share that will help them with their milestone assignment?  For your response posts, you must do the following: Write a post of 1 to 2 paragraps. Consider content from other parts of the course where appropriate. Use proper citation methods for your discipline when referencing scholarly or popular sources. Demonstrate more depth and thought than simply stating “I agree” or “You are wrong.”