204 assignment 17 The sales forecast " T The precision of numbers often bears no relation to the facts. DenIs Healey, forMer CHanCellor of THe exCHequer he sales forecast is perhaps the most important set of numbers to come out of the business planning process. How much stock to hold, how many staff to employ, how much material to buy, are all decisions that hinge on the sales forecast. These sales figures are also used to predict the cash- flow forecast and hence the funding requirements of the business.