摘要：Forecasted financial statements provide the most comprehensive picture of the future performance of the enterprise. The methods used for making forecasted financial statements are different;there is no uniform methodology in the field. Preparation of forecasted financial statements starts with setting strategic goals and business strategies of different partial plans such as marketing plan,supply plan,production plan etc. A key element in planning a business growth is represented by the confronting with the limits and the constraints of the financial system of the company. The limits refer to the amount of assets required to support a certain level of growth in turnover and depends largely on the nature of business activity. The constraints refer to financial policies in light of operating managers: investment policy,financing policy,dividend policy. Establishing normal growth potential involves the assumptions about these elements of financial strategy.
关键词：additional fund needed;financial planning;sustainable growth rate;internal growth rate
