Forecasting and planning of financial statements. Practical aspects

Vladislava Georgieva

Abstract


The scientific paper focuses on the practical aspects of the process of financial statements forecasting and planning. The main problems and difficulties faced by modern managers in forecasting key business variables are identified. The percentage of sales method is presented in detail by numerical example.


Keywords


financial forecasting, balance sheet, income statement, percentage of sales method

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References


Asenova, M., Teoretiko-prilozhni aspekti na strategicheskiya bankov marketingov menidzhmant, Avangard print, Ruse, 2013.

Georgiev, G.P., „Prilozhna biznes statistika“, II–ro izdanie, Makros, Plovdiv, 2015 g. ISBN 978-954-561-324-1, str. 11.

https://bizfluent.com/how-7791703-forecast-financial-statements.html

https://www.slideshare.net/Ellena98/forecasting-of-financial-statements

http://www.zenwealth.com/businessfinanceonline/FF/PercentageOfSales.html

Evans Michael K., PRACTICAL BUSINESS FORECASTING, Blackwell Publishers, 2003.

Glueck W., Business Policy and Strategic Management 3rd Edition, USA, McGraw Hill Publishing, 1980.


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