销售百分比法

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

运用定量预测法中的销售百分比法、因素分析法以及资金习性预测法下的高低点法和线性回归分析法等方法预测资金需要量。

This paper has talked about how to forecast capital requirement by way of percentage of sales method , factor analysis , capital character forecast and linear regression analysis .

销售百分比法及其在筹资管理中的应用

Sales - to - working - capital Method and its Applying in the Financing Management

传统的销售百分比法假定资产、负债与销售收入间的比例关系在前后各期保持不变。

The traditional sales percentages method assumes that liabilities and sales income the proportion relation between before and after the period remains the same .

并采用直接法、净损益调节法和销售百分比法等方法进行财务预测。

Applying the direct way , the regulation way of the net profit and loss and the sales percentage to make the financial forecast .

而较少注意到销售百分比法中用来预测未来现金流所依据的历史数据。

Less attention is paid to the historical data on which to base the sales percentages method for the prediction of the future cash flows .

由此可以看出，传统的销售百分比法可能会错误的预测企业的现金流，而同样使用建立在此原理上的现金流量折现法进行企业价值评估的结果也可能是错误。

Thus it can be seen , the percentage of sales method of traditional enterprise may forecast errors will the capital requirement , but also used to assess the business value of the discounted cash flow method based on this principle results may be wrong .

销售额的增长必然伴随着企业资产的增长及负债的增长，因此好的销售预测是资金需求预测的必要基础，正是由于销售与资产的因果关系导致销售百分比法的产生。

The increase of the sales quotas is bound to follow the increase of the assets and liabilities , therefore capital budgeting is based on the accuracy of the sales trend analysis and due to the close relationship between the sales and assets .