4.3 Sales Forecasting (HL)

A quantitative management technique used to predict a firm’s level of sales over a given period.

Extrapolation- identifies the trend by using past data and extending this trend to predict future sales.

Benefits

Limitations

Improved working capital and cash flow

Limited information

Improved stock control

Inaccuracy of predictions

Improved productive efficiency

Garbage in garbage out (GIGO)

Help to secure external sources of finance

External influences

Improved budgeting