The sales or turnover expectations is, without any doubt, the element in the economic-financial plan that bears the greatest subjectivity, but it is essential to elaborate it as it provides very valuable information for the subsequent control of the company evolution and its possible biases.

It is also necessary to be able to elaborate the Cash Flow Forecast and the Expected Profit and Loss Account.

Below, we indicate some recommendations to elaborate it:

• Generate several scenarios: pessimist, optimist, realist
• Distinguish by business lines
• Identify the most suitable measurement units depending on the kind of activity: no. of students, no. of machines, % of occupation…
• Perform the sales expectation in order of months to check its evolution
• Take into account possible seasonality of the demand
• Make the expectations for a 3-year period