The Budgetary Management of Sales

The Budgetary Management of Sales

Number 7, July 2021  »  Financial and performance management

Professor Corina-Graziella Bâtcă-Dumitru, PhD
Associate Professor Daniela-Nicoleta Sahlian, PhD
Associate Professor Cleopatra Șendroiu, PhD
Bucharest University of Economic Studies

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.
Classification JEL: G17, G31 | Pages: 14-24

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