SALES BUDGET ANALYSIS IN REVIEW OF SOME FORECASTING METHODS IN EFFORTS TO INCREASE INCOME AT PT. NM MANADO

Abstract

The purpose of this research is to determine the sales budget which is reviewed by the forecasting method, namely using the Semi Average Trend, Moment Trend and Least Square Trend in an effort to increase the profit of PT. NM Manado, and want to know which forecasting method is more profitable. The research method used in this research is comparative quantitative. Quantitative comparative, namely the preparation of a sales budget that is reviewed in various forecasting methods to increase profits, as well as to find out which forecasting method is more suitable for use in the preparation of a sales budget at PT. NM Manado. Techniques for obtaining data about the object to be studied include: interviews, documentation and observation. The results showed that the sales budget using the least squares method was more profitable than the other two forecasting methods.