It is difficult to arrive at one fixed number of SKUs that a forecaster can manage, because situations vary from industry to industry and company to company. There are several factor at play.

Table of contents:

1. How Easy or Difficult to Forecast
2. Cost of Forecast Error
3. Level of Aggregation Required
4. Type of Data Used
5. Segmentation/abc Classification
6. State of Technology
7. Survey Results
8. Conclusion