财务预测销售百分比法局限性及条件扩展

The Limitation and Conditional Expansion of the Financial Predictive Percentage of Sales Method

围绕财务预测销售百分比法预测模型进行分析,讨论了其使用的局限性,并提出引进变动成本变化系数等措施,扩展了应用条件,使其在预测外部融资需求时更加可靠。

This paper analyzes on the predictive model of the financial predictive percentage of sales method, discusses on its limitation, and puts forward some measures such as introducing the variation factors of the variable cost to extend the applicable conditions and make it more reliable in predicting the external financing demand.