基于会计预测技术的汽车玻璃制造企业管理研究  

Research on the Application of Accounting Forecasting Technology in Automobile Glass Manufacturing Enterprises

作　　者：曾磊 高荣伟[1] 蒋博涛 孟宏驰 ZENG Lei;GAO Rongwei;JIANG Botao;MENG Hongchi(School of Economics,Harbin Normal University,Harbin 150080,China;Qinhuangdao Glass Industry Research and Design Institute Company Limited.,Qinhuangdao 066001,China)

机构地区：[1]哈尔滨师范大学经济学院,哈尔滨150080 [2]秦皇岛玻璃工业研究设计院有限公司,秦皇岛066001

出　　处：《玻璃》2023年第1期56-62,共7页Glass

摘　　要：会计预测是财会人员对会计对象未来发展的一种预先反应,是企业进行经济管理与生产管理的重要依据和手段。通过会计预测定性或定量地判断、推测出企业经济活动的发展和变化趋势,用以规划、指导企业未来的经营与管理活动。基于会计预测技术,借助某汽车玻璃制造企业的往期财务报表数据,运用定量会计预测法预测企业未来成本、利润与现金流量的方法,提出了通过加强企业财务管理和生产管理以促进企业发展的有关建议。Accounting forecast is the pre-reaction about the future development of accounting objects of a financial staff. It is an important basis and means for enterprises carrying out economic management and production management. By qualitative or quantitative accounting forecast method, the development and variation tendency of economic activity which will plan and guide the operation and management of an enterprise can be estimated and inferred. Based on the financial statement data of an automobile glass manufacturing enterprises, a quantitative method of accounting forecast is introduced in this article to forecast future cost, profit and cash flow. Some suggestions about financial management and production management are proposed.

关 键 词：会计预测 汽车玻璃制造企业 财务管理 生产管理 

分 类 号：TQ171[化学工程—玻璃工业]