Variación porcentual como herramienta para el cálculo de pronósticos de ventas.

Abstract

The great relevance of budgets in business planning is based on the importance for making decisions mainly with sales, which is the primary part of a company, so this project is focused on characterize the processes for the preparation of sales forecasts, through the practical application of the percentage variation method hoping to strengthen the business planning processes acting with responsibility and professional ethics to achieve this objective the type of quantitative research was used, so it was decided to use the analytical method, which was very important during the application of the percentage variation method y the application of the bibliographic technique, which involved the analysis and understanding of different scientific articles and books, resources that served for the development of the theoretical framework, and after that the application of the steps for the estimation of sales that a company needs for a correct planning. Thus, it was possible to write step by step the use of the percentage variation method to forecast sales in an understandable way for the reader, establishing that this method is ideal due to the fact that it is based on historical data of the company projecting sales for the following year in a comfortable way and granting a statistical enhancement.