METHODS OF FORECASTING COSTS AT WHOLESALE ENTERPRISES
The article deals with the problem of reliable sales forecasting, which has a direct impact on the development of an objective sales plan. An objective sales plan is the foundation for the growth and development of any company, which can be built on the basis of a competent analysis of sales of previous periods, a reliable forecast of future sales and taking into account factors that affect sales, for example, the impact of market changes. At the same time, the sales plan is an integral tool of any sales department and the company as a whole. The article proposes the use of the least square method for reliable forecasting of sales volumes on the example of the company "Santiago" engaged in wholesale trade of sanitary goods. The least square method helps to quickly and reliably make a sales forecast, as can be seen on the real sales of the company under study.