<![CDATA[This study aims to predict and prepare a sales budget for fruit seedlings in the future period at the XYZ fruit seedling business. Since its establishment in 2011, the business owner revealed that his business has not had financial records related to the sales budget and sales targets per period. The sales budget can act as a reference in planning, controlling, and increasing sales in order to achieve optimal profit. The sales forecast method is carried out by comparing two forecasting methods, namely the least squares and quadratic methods. In each method, the most appropriate method is determined for forecasting sales by calculating the Forecast Standard Error (SKP). The results of the quadratic method study are the right method to use to forecast the sales budget because it has a smaller SKP value. The results of the study showed that the forecast for the number of fruit seedling sales in 2025 was 4,955 with a sales budget value of IDR 95,282,000. Based on this forecast, it means that there has been a decrease in the number of sales compared to 2024, which was 7,530. The 2025 fruit seedling sales budget is predominantly allocated for citrus, longan, and avocado. The citrus seedling sales budget is IDR. 38,250,000, the sales budget for longan and avocado seedlings is Rp. 11,920,000 each. This finding confirms that a decline in sales can have an impact on cash flow and business continuity. The implication is that an evaluation is needed to maximize business performance and take anticipatory actions to stabilize fruit seed sales.]]>
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