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Table 3From “What is AI demand forecasting? A forecast is a system, not an oracle”

How should sales forecasting governance work?

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Table 3How should sales forecasting governance work?

Governance objectAccountable ownerLocal controlEscalation trigger
Forecast targetRevenue or planning ownerUnit, population, horizon, and exclusions are versioned.The target changes after the forecast cutoff.
Model baselineForecast or data ownerInputs, features, model version, and information cutoff are retained.A baseline cannot be reconstructed from the record.
Human interventionNamed commercial reviewerOverride reason, authority, timestamp, and final value are recorded.An override has no reason, owner, or pre-actual timestamp.
Financial useFinance or operating ownerThe forecast is mapped to a declared revenue, margin, or capacity boundary.The operating forecast and financial line use different units or periods.
EvaluationForecast governance ownerActual, loss function, variance, and review date are fixed in advance.A result is reported without the matching actual or comparison.

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Source: Table from this essay. Sources and interpretation are given in the article.

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APA 7

Isoglu, S. (2026). How should sales forecasting governance work? [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-ai-demand-forecasting-fig03/

BibTeX
@misc{isoglu-2026-what-is-ai-demand-forecasting-fig03,
  author = {Isoglu, Sinan},
  title = {{How should sales forecasting governance work?}},
  year = {2026},
  howpublished = {Table 3, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-ai-demand-forecasting-fig03/},
  note = {From the essay {What is AI demand forecasting? A forecast is a system, not an oracle}}
}
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  <a href="https://isoglu.com/insights/exhibits/isoglu-2026-what-is-ai-demand-forecasting-fig03/">
    <img src="https://isoglu.com/social/isoglu-2026-what-is-ai-demand-forecasting-fig03.png" alt="Table 3: How should sales forecasting governance work?" width="3200" height="2400">
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  <figcaption>Table 3: How should sales forecasting governance work?. Source: Table from this essay. Sources and interpretation are given in the article. <a href="https://isoglu.com/insights/exhibits/isoglu-2026-what-is-ai-demand-forecasting-fig03/">View exhibit</a>.</figcaption>
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