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随着经济的不断发展,人们对管理上所提供的数据资料要求愈来愈高,对预测数字要求愈来愈精确。因而,数量分析法(也叫定量分析法)也就愈来愈显得重要,被广泛地用于企业经济活动的预测和分析之中。本文仅就运用直线回归分析法中的最小二乘法进行固定资产大修理基金的预测和分析,作一些尝试性的探索。固定资产大修理基金是用来进行固定资产局部简单再生产的一项专用基金,是保证企业进行固定资产大修理的资金来源。为了正确计算产品成本,保证大修理基金的正常供应,企业应根据固定资产原值和大修理提存率,按月预计大修理费用,计入产品成本,形成大修理基金,存入专户,用于各项固定资产大修理费用的开支。按照固定资产大修理所呈现的规律,固定资产使用时间越长,磨损程度越大,其精确度和效能就低,修理范围越来越大,间隔时间越来越短,花费的大修理费用越来越多。从大修理的历史资料可以看出,每年实际发生的大修理费用,基本上是随着使用年限的延长而成等值递增。为了保证大修理能顺利进行,就
As the economy continues to evolve, people are increasingly demanding the data and data they provide for management, and the requirements for forecasting numbers are getting more and more accurate. As a result, quantitative analysis (also known as quantitative analysis) is also increasingly appear important, is widely used in the prediction and analysis of economic activities of enterprises. This article only makes some tentative explorations on the prediction and analysis of the fixed assets overhaul fund using the least squares method in linear regression analysis. The major overhaul fund for fixed assets is a special fund used for simple local reproduction of fixed assets and is the source of funds for guaranteeing the overhaul of fixed assets by enterprises. In order to calculate the product cost correctly and ensure the normal supply of overhaul funds, the enterprise should estimate the overhaul expenses on a monthly basis according to the original value of the fixed assets and the overhaul deposit rate, and include the cost of the products to form the overhaul fund, Expenses for major overhaul of various fixed assets. In accordance with the law presented in the major repairs of fixed assets, the longer the fixed assets are used and the greater the degree of wear is, the lower the precision and efficiency are. The scope of repairs is larger and larger, and the intervals are shorter and shorter. More and more. It can be seen from the historical data of major repairs that the actual annual cost of major repairs is basically the same as the service life is extended. In order to ensure that major repairs can be carried out smoothly,