In the regression approach to developing sales forecasts, the determinant variables and measures are typically different depending upon whether the planning and control unit is a territory, district, region, or zone.

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Different planning and control units may require different determinant variables and measures in the regression approach to sales forecasting. For example, a territory may require different variables and measures than a district, region, or zone due to varying levels of granularity and market factors.

In the Regression Approach to Developing Sales Forecasts, the Determinant