Trend calculation in operational controlling is a method for predicting future developments based on past data. This method is often used to identify the short- and medium-term trends of business processes and activities.
Trend accounting involves analyzing historical data and identifying trends through statistical methods such as linear regression. Based on these trends, a forecast for future development can be made. The accuracy of the forecast depends on the quality of the data, the complexity of the business process and other factors.
Trend calculation can be used in various areas of operational controlling, for example in sales forecasting, personnel requirements planning or inventory management. The method is particularly suitable for stable processes with a clear development over time and relatively stable data.
However, it should be noted that trend calculation does not guarantee the future and that unforeseen events or changes in the market environment may lead to deviations from the forecast. Trend calculation should therefore always be used in conjunction with other methods and analyses to provide a comprehensive basis for decision-making.