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西方企业财务计划包括预期资产负债表、预期损益表和现金计划。财务计划的编制步骤是:(1) 根据销售预测和生产计划编制预期损益表;(2) 根据预期损益表和其它支出预算编制现金计划;(3) 根据预期损益表,现金计划和上期末资产负债表编制预期资产负债表。以下以百乐园公司为例,说明财务计划的编制方法。一、预期损益表预期损益表的编制过程如下: 1.销售预测企业的销售预测资料可从两方面获得:一是内部预测;二是外部预测。大部份企业综合这两种预测来决定本企业的预期销售收入。假定销售预测结果是:产品A1,000单位,产品B2,000单位,这两种产品的价格分别为30元和35元,则该公司的销售收入为:1,000单位×30元+2,000单位×35元=100,000元。 2.编制生产计划和计算毛利计划生产数是由以下3个因素所决定的:生产计
Western corporate financial plans include expected balance sheets, expected income statements, and cash plans. The preparation of the financial plan is: (1) preparation of expected profit and loss statement based on sales forecast and production plan; (2) preparation of cash plan based on expected profit and loss statement and other expenditure budgets; (3) based on expected profit and loss statement, cash plan and end-of-period assets The balance sheet prepares the expected balance sheet. The following takes Baiyaku Company as an example to illustrate the preparation of financial plans. I. Expected income statement The preparation of the expected profit and loss statement is as follows: 1. Sales forecast The company’s sales forecast data can be obtained from two aspects: first, internal forecast; second, external forecast. Most companies combine these two forecasts to determine the company’s expected sales revenue. Assume that the sales forecast result is: product A 1,000 units, product B 2,000 units, the price of the two products are 30 yuan and 35 yuan, then the company’s sales income is: 1,000 units x 30 yuan + 2,000 units x 35 Yuan = 100,000 yuan. 2. The production plan and the calculation of the gross profit plan production number are determined by the following three factors: