高低点法在筹资决策中的应用

Application of High and Low Point Method in Financing Decision

高低点法是通过对历史资料进行分析,从中找出最高业务量和最低业务量,用需要筹资总额,除以最高业务量与最低业务量之差,从而计算出需要的资金的需求额的一种方法。筹资是企业在生产经营活动中,采取适当的方式通过一定的渠道获取所需资金,满足资金需求的一种行为。企业对未来资金需要量的科学预测,合理的筹集渠道,进而提高资金的使用效率,降低资金的使用成本。企业预测未来资金需求量的方法有很多,而高低点法是最简单易行、便于理解的方法之一。本文是在利用EXCEL分析工具高低点法下,提出实际筹资决策分析案例,对筹资决策中要达到一定的产销量的资金需求量分析,最后提出筹资决策的合理建议。

The high and low point method is to analyze the historical data to find the highest business volume and the minimum business volume, and use the total amount of financing required, divided by the difference between the highest business volume and the minimum business volume, to calculate the demand for the required funds. One way. Financing is an act of taking appropriate funds to obtain the required funds through a certain channel in the production and operation activities to meet the needs of funds. Enterprises scientifically forecast the future capital needs and take reasonable raising channels, thereby improving the efficiency of the use of funds and reducing the cost of using funds. There are many ways for enterprises to predict future funding needs, and the high and low point method is one of the easiest methods. This paper is based on the high and low point method of EXCEL analysis tool, and puts forward the actual financing decision analysis case, analyzes the capital demand of a certain production and sales in the financing decision, and finally puts forward reasonable suggestions for financing decision.