财务管理中的应付账款预测:机遇与局限

L. Sungatullina, Leila R. Rafigullina
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引用次数: 0

摘要

主题。本文讨论了组织一个有效的应付账款财务规划系统的问题,以及在经济实体的财务管理中使用预测工具的实际可能性。本文旨在发展在财务管理背景下预测经济实体应付账款的方法方法。本研究采用前瞻性分析与综合、泛化、比较、系统方法和时间序列分解技术。本文证实了在财务管理背景下建立经济实体应付账款预测的必要性,提出了基于时间序列模型的预测,并揭示了编制债权人债务流动的形式资产负债表的方法方面。结论和相关性。应付账款预测作为一种财务管理工具,是一个经济实体的现金预算和形式资产负债表形成的一个阶段。研究的结果可以应用于会计,财务控制人员和管理会计服务的专家在会计和分析工作的过程中,为组织一个经济实体的应付账款的财务管理。
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Accounts payable forecasting in financial management: Opportunities and limitations
Subject. The article deals with the issues of organization of an effective system of financial planning of accounts payable and the practical possibilities of using forecasting tools for the purposes of financial management of an economic entity. Objectives. The article aims to develop methodological approaches to forecasting the accounts payable of the economic entity in the context of financial management. Methods. For the study, we used prospective analysis and synthesis, generalization, comparison, systems approach, and the time series decomposition technique. Results. The article substantiates the necessity of building a forecast of the economic entity's accounts payable in the context of financial management, proposes forecasting based on a time series model, and reveals methodological aspects of preparing a pro forma balance sheet of debt movement to creditors. Conclusions and Relevance. Accounts payable forecasting as a financial management tool is one of the stages in the formation of the cash budget and pro forma balance sheet of an economic entity. The results of the study can be applied by accountants, financial controllers and specialists of the management accounting service in the process of accounting and analytical work for the organization of financial management of accounts payable of an economic entity.
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