The forecasts and the forecast calculations are used within the output or the profitability methods, for the completion of the shortcomings of the asset-based approaches, in order to establish the value of an enterprise or of a business. The core of the forecasts consists of the expected growth of the results of a business, and also the evaluation of the strategic position of an enterprise. With the help of the leverage effects, one can establish, by means of statistical estimations, the chain effects of the results’ sensitivity to the volume of activity’s variations registered during the previous period on the forecasting of the possible future results, and based on their (forecasted) evolution, one can elaborate the financial forecasts which refer to the economic - financial decisions.
