Trend calculation in operational controlling is a method for predicting future developments on the basis of past data. This method is often used to identify short and medium-term trends in business processes and activities.
In trend calculation, historical data is analyzed and trends are identified using statistical methods such as linear regression. Based on these trends, a forecast for future development can be drawn up. 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 calculations offer no guarantee for the future and that unforeseen events or changes in the market environment can lead to deviations from the forecast. Trend calculation should therefore always be used in conjunction with other methods and analyses in order to create a comprehensive basis for decision-making.
