{"title":"财务管理中的应付账款预测:机遇与局限","authors":"L. Sungatullina, Leila R. Rafigullina","doi":"10.24891/ia.26.6.645","DOIUrl":null,"url":null,"abstract":"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.\nObjectives. The article aims to develop methodological approaches to forecasting the accounts payable of the economic entity in the context of financial management.\nMethods. For the study, we used prospective analysis and synthesis, generalization, comparison, systems approach, and the time series decomposition technique.\nResults. 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.\nConclusions 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.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"87 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Accounts payable forecasting in financial management: Opportunities and limitations\",\"authors\":\"L. Sungatullina, Leila R. Rafigullina\",\"doi\":\"10.24891/ia.26.6.645\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\\nObjectives. The article aims to develop methodological approaches to forecasting the accounts payable of the economic entity in the context of financial management.\\nMethods. For the study, we used prospective analysis and synthesis, generalization, comparison, systems approach, and the time series decomposition technique.\\nResults. 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.\\nConclusions 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.\",\"PeriodicalId\":100047,\"journal\":{\"name\":\"Advances in International Accounting\",\"volume\":\"87 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-06-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Advances in International Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24891/ia.26.6.645\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Advances in International Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24891/ia.26.6.645","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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.