The Budgetary Management of Sales

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian and Cleopatra Șendroiu
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Corina-Graziella Bâtcă-Dumitru: Bucharest University of Economic Studies
Daniela-Nicoleta Sahlian: Bucharest University of Economic Studies
Cleopatra Șendroiu: Bucharest University of Economic Studies

CECCAR Business Review, 2021, vol. 2, issue 7, 14-24

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.

Keywords: forecasting techniques; adjustment; chronological series; exponential relation; sales budgeting (search for similar items in EconPapers)
JEL-codes: G17 G31 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:2:y:2021:i:7:p:14-24

DOI: 10.37945/cbr.2021.07.02

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