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The key to financial management is to regularly compare your actual accounting data with your cigarette manufacturing business forecasts, in order to be able to : Quantify the gaps between what you planned and what you achieved Adjust your financial forecasts as the year progresses to maintain visibility over your future cash flow No one can predict the future with certainty, but by closely monitoring the variances between actuals and forecasts, regularly adjusting your forecasts and simulating several scenarios, you can prepare your cigarette manufacturing business for the worst while hoping for the best

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