1. Sales Forecasting
2. Forecasting Costs
   1. Identifying Cost Drivers Across Industries
      1. Hospitals
      2. Pizza Delivery Services
      3. Lawn Mower Manufacturers
      4. Retailers
      5. Colleges and Universities
      6. Accounting, Consulting, and Law Firms
      7. Airlines
3. Forecasting Techniques
   1. Identifying Revenue Drivers
   2. The Scatter-Plot Method
   3. Correlation Analysis
   4. Identifying Cost Drivers
      1. Using Correlation Analysis to Identify Cost Drivers
   5. Regression Analysis
      1. Estimating Costs Using Regression Analysis in Microsoft Excel
   6. Interpreting Regression Analysis Results
   7. Data Limitations
4. Qualitative Cost Considerations
   1. Environmental Factors
   2. Industry Structure
   3. Technology Considerations
   4. Learning and Cost Behavior
   5. Business Strategy
   6. Cost Controllability