出版社：Associação Nacional de Pós-Graduação e Pesquisa em Administração
摘要：Forecasting sales for a new or even an established product, involves a multidisciplinary approach on the part of firms, as it requires interfaces with different areas of the organization. This article seeks to develop a mathematical model which indicates the optimal level of service needed to satisfy a firm’s customers and maximize its profitability, for any given accuracy of sales estimates, opportunity costs associated with loss of revenue due to a lack of products for sale, and a determined inventory cost. The results indicate the benefits that can be obtained by companies when they implement better sales forecasts processes and the importance, in afluctuating interest rate environment, of preserving flexibility in the management of inventories and customers’ expectations. Conclusions are also presented regarding the economic benefits of better information regarding market demand, and its role in enhancing customer satisfaction and reducing the amount of capital invested in stocks, contributing to integrate different organizational areas as Supply Chain, Marketing and Finance.
