The Budgetary Management of Sales

CECCAR Business Review

Corina-Graziella BÂTCĂ-DUMITRU¹  Daniela-Nicoleta SAHLIAN¹  Cleopatra ȘENDROIU¹ 

[1] Bucharest University of Economic Studies;

关键词: forecasting techniques;    adjustment;    chronological series;    exponential relation;    sales budgeting;   

DOI  :  10.37945/cbr.2021.07.02

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown