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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 7, Number 2, Year 2019| THE UTILITY OF SALES FORECASTING MODELS IN THE MANAGERIAL PRACTICE OF COMPANIES | 
Download | | Author(s): Camelia Catalina Mihalciuc, Daniela Buliga | | DOI: 10.4316/EJAFB.2019.7218 | | Abstract: In the current economic context, companies are concerned about the most efficient management of resources, using for this purpose appropriate models of cost calculation and budgeting, as financial management tools, both at the level of the activities carried out and at the level of the whole company. The economic activities carried out by the companies are permanently included in a balance between expenses and revenues, which require a complex analysis, because through their interaction a company becomes performance. Thus, the objective of the present paper is to highlight the forecasting models of sales with impact on the company's performance, resorting to the detailed presentation of the process of elaborating the sales budget of a company with a production activity, the aspects analyzed in the content of the paper being realized in order to optimize the profit. and the foundation of optimal decisions at the analyzed company level, in order to finally show the relationship that may exist between costs, sales budget and decision making process. | | Keywords: Profitability; Performance; Decision-making Technique; Sales Budget; Forecasting; Turnover | References:
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