tual sale of soccer balls. If they begin to sell in a particular region before the soccer season, perhaps because of favorable weather or interest inspired by the World Cup, the Wal-Mart buyer can react quickly by moving up the planned distribution schedule.
             There are six key concepts involved in the SMIII process (Reicheld, 1994), First, the sales forecast. Line by line information on sales is built up at the checkout. A forecast of how much more stock is likely to be req
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