The Budgetary Management of Sales

The Budgetary Management of Sales

In this article we present aspects regarding the budgetary management of sales and the forecasting techniques used in the budgetary management of sales, as well as a model for the retail (distribution) activity budget. The budgetary management of sales represents the first step in the budget network...

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Bibliographic Details
Main Authors: Corina-Graziella BÂTCĂ-DUMITRU, Daniela-Nicoleta SAHLIAN, Cleopatra ȘENDROIU
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2021-08-01
Series:CECCAR Business Review
Subjects:
forecasting techniques
adjustment
chronological series
exponential relation
sales budgeting
Online Access: https://www.ceccarbusinessreview.ro/the-budgetary-management-of-sales-a141d/download-PDF/
Description
Summary:In this article we present aspects regarding the budgetary management of sales and the forecasting techniques used in the budgetary management of sales, as well as a model for the retail (distribution) activity budget. The budgetary management of sales represents the first step in the budget network of a business, defined as a volume calculation that enables the determination of the level of activity for the distribution services and as a value calculation of the proceeds through which the business’s resources are determined.
ISSN:2668-8921

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