which of the following is not one of the four steps to preparing a sales forecast?

The step that is not one of the four steps to preparing a sales forecast is:

“Analyze current company and market conditions using SWOT analysis.”

Typical four-step sales-forecast processes focus on things like:

• Determining the purpose and time frame of the forecast
• Gathering and organizing past sales data
• Selecting a forecasting method or model
• Applying the method and reviewing/adjusting the forecast

A full SWOT analysis (strengths, weaknesses, opportunities, threats) is a broader strategic-planning tool and not one of the specific four steps in the standard “prepare a sales forecast” sequence.