Research on management evaluation of enterprise sales cash flow percentage method based on the application of quadratic linear regression equations
, y | 13 dic 2021
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Publicado en línea: 13 dic 2021
Páginas: 761 - 770
Recibido: 17 jun 2021
Aceptado: 24 sept 2021
DOI: https://doi.org/10.2478/amns.2021.2.00073
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© 2021 Fanxiu Gao et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
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The results of the calculation of the secondary regression financial indicators.
| Sales revenue | 96615.42 | 107282 | 124186.4 | 136467 | 136467 |
| Less: operating costs | 90040.44 | 114746.3 | 163012 | 205082.5 | 205082.5 |
| Business tax and surcharges | 640.93 | 871.71 | 1332.63 | 1740.66 | 1740.66 |
| Sales expense | 5707.35 | 5984.68 | 6424.2 | 6743.49 | 6743.49 |
| Management costs | 9634.48 | 10157.14 | 10985.46 | 11587.2 | 11587.2 |
| Financial expenses | 118.51 | 339.29 | 885.07 | 1432.2 | 1432.2 |
| Profit | −9526.29 | −24817.1 | −58452.9 | −90119.1 | −90119.1 |
The revised linear regression financial calculation table.
| Sales revenue | 96615.42 | 107282 | 124186.43 | 136467.02 | 136467 |
| Less: operating costs | 71607.87 | 80471.79 | 94519.38 | 104724.55 | 104724.6 |
| Business tax and surcharges | 582.98 | 657.64 | 775.98 | 861.94 | 861.94 |
| Sales expense | 5707.35 | 5984.68 | 6424.2 | 6743.49 | 6743.49 |
| Management costs | 9634.48 | 10157.14 | 10985.46 | 11587.2 | 11587.2 |
| Financial expenses | 118.51 | 339.29 | 885.07 | 1432.2 | 1432.2 |
| Profit | 8964.23 | 9671.44 | 10596.35 | 11117.63 | 11117.63 |
Net cash flow discount table.
| Net cash flow | 7,964.41 | 8,777.32 | 9,715.67 | 10,252.93 | 10,252.93 |
| Years | 2.25 | 3.25 | 4.25 | 5.25 | 6.25 |
| Discount rate | 12.01% | 12.01% | 12.01% | 12.01% | 12.01% |
| Discount factor | 0.77 | 0.69 | 0.62 | 0.55 | 4.59 |
| Net present value | 6,170.83 | 6,071.27 | 5,999.43 | 5,652.44 | 47,060.97 |
| Net present value sum | 78439.11 | ||||