| Summary: | The sales condition the entire activity of a enterprise, its variation being considered the main risk factor on the performances and financial position of the enterprise. The importance of elaboration of such budget is given by: (a) on long term: the establishing of the investments and financing plans; (b) on medium term: the establishing of publicity and promotion expenses budget; and (c) on short term: the determination of the production level, of supply program, the optimization of labor force. In planning the sales volume, there exist several methods, from which we remind: causal method, non-causal method, direct method, indirect method, judgment and statistic methods. All these methods have advantages and disadvantages. Quantitative methods are the methods that in predictions’ realization start from numbered statistic data. The linear adjustment, correlation may be applied for the general tendencies of sales evolution research, when the tendency is linear.
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