航运企业盈利预测报告的编制策略

盈利预测是指企业对预测期间的经营成果所做的预计和测算.编制盈利预测应遵循谨慎性原则.航运企业除了要面对航运业周期和市场变化的影响外,还要受到政治、经济等大环境的影响,综合性的航运公司最好还是依靠预算管理体系,组织系统内公司和部门,充分调动企业内部的资源,按照编制损益预算的模式,编制盈利预测报告.盈利预测报告的内容一般包括盈利预测基准、盈利预测基本假设、盈利预测表和盈利预测说明四个部分.

Compiling Strategies for the Profit Forecast Report in Shipping Industries

The profit forecast is the estimate and prediction of the operation results in the period of forecast.The compiling of the forecast shall follow the principle of prudence.In addition to the periodical and market changes,the shipping industry is also subject to the influence of major environment of politics and economy.The integrated shipping companies are therefore advised to compile the budget mode and profit forecast report in light of the management system in organizing the divisions and departments and ...