CF2 Ch 12 Financial Planning and Forecasting Pro Forma Financial Statements 公司财务与金融 课件.pptVIP

CHAPTER 14 Financial Planning and Forecasting Pro Forma Financial Statements Topics Financial planning Additional Funds Needed (AFN) formula Pro forma financial statements Sales forecasts Percent of sales method Financial Planning and Pro Forma Statements Three important uses: Forecast the amount of external financing that will be required Evaluate the impact that changes in the operating plan have on the value of the firm Set appropriate targets for compensation plans Steps in Financial Forecasting Forecast sales Project the assets needed to support sales Project internally generated funds Pr