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California Management Review
California Management Review is a premier academic management journal published at UC Berkeley
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Article Information
Best Estimate Forecasting--A Better Alternative
Kierulff, Herbert E.
15
/
1
(
Fall
1972
):
79
-
85
Focuses on best estimate sales forecasts, which becomes the planning figure for production planning and budgeting. Negative profit implications of the traditional best estimate; Factors to determine sales forecast leading to optimum profits for an individual product; Approach to make the factors operational; Development of a profit payoff matrix for the company.