Introduction The Body Shop Company is a vivid example of how a small store can turn into one of the world’s largest retailers. Anna Roddick, the head of this corporation, is an acknowledged and talented organizer who managed to make a world-famous brand from her enterprise. One of the areas that deserve attention is the financial work of the company since this aspect of the activity, as a rule, is hidden from prying eyes but plays almost the main role in the process of structuring production and sales. Therefore, as an analysis of the company’s financial policy, it is possible to build several assumptions regarding the effectiveness of the used strategies and to estimate the real performance indicators. The basis is the case by Bruner et al. who studied the financial strategies of the company and its strengths and weaknesses in detail. Prospects of Financial Forecasting To discuss the effectiveness of management strategies, it can be assumed that the financial forecasting that was typical for The Body Shop in the late 20th century was the only true strategy. According to Bruner et al., Mrs. Roddick used a hybrid of two common methods of forecasting – T-account and percentage-of-sales (121). Both of these approaches brought quite much profit as the dividends of the company were substantial, and the losses were insignificant. Moreover, there always was a possibility to accurately predict the potential success of a particular investment or a restructuring of the working strategy since competent forecasting made it possible to successfully calculate possible variants. The end of the 20th century was the time when it was quite difficult to occupy the niche of sales because the competition was very high, and the lack of innovative resources did not allow many companies to become leaders and overcome competition. However, judging by the success of The Body Shop, the management chose one of the most optimal ways of development. Perhaps, it is not just the calculations but also a successful marketing campaign. Nevertheless, the forecasting used by Mrs. Roddick was certainly one of the most successful mechanisms for the growth of the company. Estimation of Sales Level Another assumption that can be made is as follows: a constant assessment of the level of sales helped the leadership of the corporation achieve significant success in attracting customers. As Bruner et al. claim, expenses are also a part of the company’s financial analysis since it is also a type of monetary operation (122). However, together with costs, it is essential to pay attention to not only projections and costs but also current demand. Because Mrs. Roddick and her employees adhered to the sound business policy, the corporation became world-famous. It can be explained by the fact that relevant conclusions were timely made based on the indicators of consumer demand and interest. Thus, the calculations help to understand the current sales volume and compare it with the previous one, converting the result into percentages (Bruner et al., 122). In case negative dynamics is observed, that is, a decrease in indicators, appropriate measures should be taken. Accordingly, the assessment of the sales level is a significant component of financial policy and can become a very useful mechanism for any enterprise performance evaluation. Company’s Debt It is possible to assume an impossible thing: if Th