THE DETERMINATION OF THE COEFFICIENT OF PROPORTIONALITY THROUGH THE FORECASTING METHODS

The financial forecast represents a wide open field to the researches from the economic field that comprise a series of techniques and methods which can be applied with success in a high performance management. The theme of the article is a part of the interest area of the research field “Innovation Management, Risk Management and Crisis Management”. The research methodology is a fundamental one, but also an application one. It is a fundamental research because through the theme approached we have tried to ensure new approaches towards knowledge and offering new practical application in the future, and an application research because we shall use the results of other research categories, as well as empirical knowledge transforming them into forecast and measurement techniques for improving the management of a company. The aim of the article is that of highlighting the way in which the proportionality coefficient is determined with the help of the forecast methods “percentage of turnover” or “speed of rotation”. Thus, it is forecasted the value of the proportionality coefficient for the year for which the forecast is desired, according to the evolution of this coefficient and eventually of the optimizations that the company has in consideration. The objective of the article is represented by showing the possibility of applying a modern technique of financial forecast that can be used in the economic and financial activity of the company. On the basis of those mentioned above it can be confirmed the relevance and the degree of excitement of the theme investigates in comparison with the existent research.