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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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:
Online Access: https://www.ceccarbusinessreview.ro/the-budgetary-management-of-sales-a141d/download-PDF/
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spelling doaj-cc07cf3b3094412ab1ece7f78f7392202021-08-30T11:41:10ZengThe Body of Expert and Licensed Accountants of Romania CECCAR Business Review2668-89212021-08-0127142410.37945/cbr.2021.07.0226688921The Budgetary Management of SalesCorina-Graziella BÂTCĂ-DUMITRU0Daniela-Nicoleta SAHLIAN1Cleopatra ȘENDROIU2Bucharest University of Economic StudiesBucharest University of Economic StudiesBucharest University of Economic StudiesIn 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. https://www.ceccarbusinessreview.ro/the-budgetary-management-of-sales-a141d/download-PDF/ forecasting techniquesadjustmentchronological seriesexponential relationsales budgeting
collection DOAJ
language English
format Article
sources DOAJ
author Corina-Graziella BÂTCĂ-DUMITRU
Daniela-Nicoleta SAHLIAN
Cleopatra ȘENDROIU
spellingShingle Corina-Graziella BÂTCĂ-DUMITRU
Daniela-Nicoleta SAHLIAN
Cleopatra ȘENDROIU
The Budgetary Management of Sales
CECCAR Business Review
forecasting techniques
adjustment
chronological series
exponential relation
sales budgeting
author_facet Corina-Graziella BÂTCĂ-DUMITRU
Daniela-Nicoleta SAHLIAN
Cleopatra ȘENDROIU
author_sort Corina-Graziella BÂTCĂ-DUMITRU
title The Budgetary Management of Sales
title_short The Budgetary Management of Sales
title_full The Budgetary Management of Sales
title_fullStr The Budgetary Management of Sales
title_full_unstemmed The Budgetary Management of Sales
title_sort budgetary management of sales
publisher The Body of Expert and Licensed Accountants of Romania
series CECCAR Business Review
issn 2668-8921
publishDate 2021-08-01
description 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.
topic forecasting techniques
adjustment
chronological series
exponential relation
sales budgeting
url https://www.ceccarbusinessreview.ro/the-budgetary-management-of-sales-a141d/download-PDF/
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