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Treasury management by Miller-Orr Model


In treasury management, 1 of popular models used by finance manager is Miller-Orr model. The formula is -


Where,

Spread = Upper limit – Lower limit

Variance of cash flows = Variance of daily cash flows

Interest rate = Interest rate per day

Q: Which area of Miller-Orr Model relevant?

A: Miller-Orr model is relevant under working capital management. It is the model to determine when to buy or sell short term investments to maintain cash balances. Minimum level of cash balance (lower limit) must be defined by company first.


Q: What is Miller-Orr Model?

A: It helps finance manager to keep cash balances within defined limits by buying short-term investments whenever cash goes over the upper limit, and selling them when the cash balances fall below the lower limit.

Q: How does Miller-Orr Model operate?

A: Every time cash balances hit the upper limit, send the balances back to the return point by buying short-term investments. Every time the cash balances falls to the lower limit, replenish it back to the return point by selling short-term investments.



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