Forecast

IGC-DEFINITION (abbreviated)

Forecast / Erwartungsrechnung
The forecast is the logical continuation of the comparison between budgeted and actual figures. Here managers are asked for their forecasts for the remainder of the budget period and these are then quantified and qualified. The intention is to see whether the business will succeed in achieving its planned objectives at the year-end (or at the end of the bud-get period). What is sought are the expected results at the end of the period. On the basis of the results achieved so far, of experiences to date, and the remainder of the budget managers consider corrective actions and their effects.

from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)

Source

IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010

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