A firm may have sufficient receivables to cover the month's debts and still go through a difficult week. The distribution of receipts counts as much as their amount. An operational calendar allows for the recognition of intervals where availability may be insufficient.
I propose to start from the confirmed receipts and to keep the still uncertain ones separate. For each output, the actual date is needed, along with the concrete possibility of modifying it. A prediction that mixes already agreed payments and simple expectations makes the problem unreadable.
We imagine a laboratory with a customer balance expected after the payment of the materials. The monthly total may appear balanced; the calendar instead shows the needs before delivery. Anticipating a verification with the customer helps to know the situation before the deadline.
The document should be updated when changing a payment promise. Comparing prediction and real movements clarifies where errors arise. This tool serves to organize day-to-day decisions and requires a connection with accounting and the actual conditions of business relations.