Abstract :
All executives know that sales forecasts suffer from inaccuracies, often sinusoidal, and that there is no connection between the moment of forecasting and the accuracy achieved. Yet many persist in delaying forecasts, to the great detriment of dependent plans, on the pretext that next week´s estimates will be superior. This case study, the second for E & P by Mr. Bulleid, illustrates a typical forecasting delay and its results
