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本文结合水泥生产的特点，运用市场预测学、会计学、运筹学的有关原理，探讨了水泥企业进行销售预测和成本预测的方法，可为水泥企业的经营决策提供参考。
Based on the characteristics of cement production and the related principles of market forecasting, accounting, and operations research, this article discusses the methods for cement companies to predict sales and predict costs, which can provide reference for cement companies’ business decisions.