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Sales forecast

Sales forecast: a prediction of future sales built from market and trend data, distinct from the sales budget, which is the committed plan for revenue and volume derived from it.

ByHoang TruongUpdated

See it move

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A skincare retailer's prior year sales were €480,000. Applying 5% expected market growth gives a sales forecast of €504,000, purely an estimate of demand. Management then adds an expected €26,000 from a planned advertising campaign, adopting a sales budget of €530,000. The forecast is the market's estimate; the budget is the plan management actually commits to.

Where it fits
SubjectManagerial AccountingCoreTopicBudgeting & the Master BudgetCore

The formula

LaTeX
F=S0×(1+g)F = S_0 \times (1 + g)

Variables

Sales forecast for the coming period ()
Actual sales in the prior period ()
Expected growth rate (decimal)

A simple trend-based sales forecast: projects next period's sales from the prior period's actual sales and an expected growth rate.

Check yourself

PracticeCORE

A stationery wholesaler recorded sales of €360,000 last year. Its market analysts project the underlying market will grow by 4% this year. What is the sales forecast for this year, using only the projected growth rate?

Select an answer to check your understanding.
Sales forecast — Edlintics Glossary