Gestiunea bugetară a vânzărilor
The Budgetary Management of Sales
Author(s): Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra ŞendroiuSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: forecasting techniques; adjustment; chronological series; exponential relation; sales budgeting;
Summary/Abstract: 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.
Journal: CECCAR Business Review
- Issue Year: 2/2021
- Issue No: 07
- Page Range: 14-24
- Page Count: 11
- Language: English, Romanian