Intro; Title page; Copyright; Chapter 1 Forecasting Prerequisites; An Overview of the Forecasting Process; More on the Forecasting Process; Budgets Versus Forecasted Financial Statements; Financial Planning Prerequisites; Corporate Growth; Value of a Company; Chapter 2 Using the Basic Forecasting Model; Making Assumptions; Percent of Sales and Sales Forecasts; The Basic Forecasting Model; Explanation of the Basic Model; Identification of Spontaneous and Quasi-spontaneous Accounts; The Basic Model: An Example; Using the Basic Model for Planning; The Basic Model: Sensitivity Analysis.
The Zeta Company Case StudyThe Balance Sheet: Percent of Sales Method; Forecasting the Balance Sheet: An Example; Using the Projected Balance Sheet for Decision Making: Capital Structure Decision; Methods of Financing EFN; Using the Projected Balance Sheet for Decision Making: Working Capital Decisions; Using the Projected Balance Sheet for Decision Making: Retention Decisions; Problems and Limitations Associated with the Basic Model; Case Study; Chapter 3 Management Uses of the Forecasting Technique: A Case Analysis on Working Capital Planning; The Davidson Toy Company.
Chapter 4 Using Forecasting to Plan the Company's Capital StructureValue of the Firm; The Effect of Debt on the Cost of Capital; Other Factors: Bankruptcy Costs; Financing the Expected Funds Needed (EFN): Capital Structure Theory; Relation of Cost of Capital and Value to Debt Ratio; Optimal Capital Structure; Factors Influencing Debt Usage; Short Versus Long-Term Debt; Case Studies; Chapter 5 Forecasting the Balance Sheet: Statistical Procedures; Statistical Procedure Regression; Advantages of Regression Analysis; Finding a Trend Line with Two Data Points; Regression Analysis.
Using Regression: An ExampleRegression and Forecasting the Balance Sheet: An Example; Using Regression to Forecast the Income Statement; Chapter 6 Forecasting the Income Statement; How Expenses Vary with Sales Changes; The Income Statement Percent of Sales Method; Finding Fixed and Variable Expenses Graphically; Using Regression to Determine Fixed and Variable Expenses; Example of Using Regression to Determine Expense Components; Forecasting the Income Statement; Case Study; Chapter 7 Reconciling the Income Statement and Balance Sheet; Why There Must Be a Reconciliation.
Reconciliation of the Income Statement and the Balance SheetReconciliation: A Complete Example; Forecasting and Reconciling the Income Statement: An Example; Reconciliation: An Example; Reconciliation: A Second Example; Case Study; Chapter 8 Evidence of Growth Mismanagement; Evidence of Growth Mismanagement; Fixed Assets to Net Worth; Net Sales to Net Worth: The Trading Ratio; The Trading Ratio of Company A: An Example; Other Important Ratios to Monitor During Periods of Growth; Case Study; Chapter 9 Maximum Sustainable Growth; The Basic Model: Maximum Sustainable Growth.
