在市场经济条件下,企业的生存和发展,利润的实现,都取决于企业生产销售等经营活动的正常进行,而这些都是与产品成本有着密切的联系。本文介绍了成本预测在企业经营活动当中的重要意义以及目前所用的一些预测方法及其局限性,给出了指数平滑技术预测模型及其计算方法,并以某企业总成本作为算例验证模型预测的优越性。 Under the conditions of a market economy, the survival and development of enterprises and the realization of profits depend on the normal operation of business activities such as production and sales of enterprises, and these are closely linked with the cost of products. This paper introduces the significance of cost forecasting in the business activities of enterprises and some forecasting methods and their limitations so far. The exponential smoothing technology forecasting model and its calculation method are given. The total cost of a certain company is used as an example to verify the model forecasting The superiority.