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More companies probably undertake more of some form of forward estimation of their markets and their sales than of any other aspect of their activities.
The estimates produced may then be used in a variety of ways, such as in production planning, sales force planning, setting advertising appropriations, estimating cash flow, assessing the need for innovation or diversification, and in considering the general position of the company in the future. In the area of marketing, forecasting is doubly important; not only does it have a central role in marketing Itself but also it plays a key role in the planning of production, finance, and other areas of corporate activity...
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