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Forecasting Budget Revenues Using the ARIMA Time Series Model

Ionela URSU

Audit Financiar2026https://doi.org/10.20869/auditf/2026/181/005article
ABDC C
Weight
0.50

What the paper says

In recent decades, information has become one of the most important resources of a company, and modern management, based on flexibility and dynamism, requires complex and operational information. But how relevant, pertinent and in time information can be obtained? What methods and tools can be used to provide the most accurate information when it comes to planning and forecasting? A basic tool of accounting and controlling is represented by the budget, especially its forecasting function. In this context, for this study, the forecast of the budget revenues is done by using the ARIMA time series model. An increasing trend in the forecast for the analyzed year was observed, which represents a favorable sign for the company in terms of revenue growth.

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https://doi.org/https://doi.org/10.20869/auditf/2026/181/005

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@article{ionela2026,
  title        = {{Forecasting Budget Revenues Using the ARIMA Time Series Model}},
  author       = {Ionela URSU},
  journal      = {Audit Financiar},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.20869/auditf/2026/181/005},
}

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Forecasting Budget Revenues Using the ARIMA Time Series Model

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.