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To: Lucretius who wrote (75074)	11/12/1999 5:32:00 AM
From: Oblomov	Read Replies (3) \| Respond to of 86076

I was at a conference several months ago, and had a chance to chat with some folks in Dell operations planning. They were responsible for bottom-up forecasts of demand (and thus, sales) based on models of each of their sub-markets. One of them remarked (with no irony whatsoever) at how it was amazing that corporate finance could forecast earnings so well, even when they had not yet reviewed the sales forecasts. "Those guys are brilliant," he remarked.