Author: Carlos Hugo Barbery Alpire

In this article, the author presents a methodology for accurately projecting sales budgets. Specifically, the methodology presents a series of five equations that can be used to determine the income forecast necessary for the sustainability of current profit margins, which the author calls the IFSPM Method. Examples are provided to demonstrate the methodology’s applicability in both project and service-driven businesses. Carlos Hugo Barbery Alpire is an Economist DAEN and an instructor in price management and business management. He can be reached at hugo.barbery@gmail.com.

The Journal of Professional Pricing, December 2019

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