CONCEPTUAL DELIMITATIONS REGARDING THE SALES FORECASTING METHODS. CASE STUDY FOR THE SEASONAL COEFFICIENT METHOD

One of the most important stages in the budget drafting process is the sales forecasting. As a matter of fact, the sales affect the whole activity of a company, their variation being considered the main risk factor for the performance and the financial position of the company. Sales forecasting star...

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Bibliographic Details
Main Authors: Simona Elena Dragomirescu, Daniela Cristina Solomon
Format: Article
Language:English
Published: University of Bacău 2014-07-01
Series:Studies and Scientific Researches: Economics Edition
Subjects:
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/245