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The tutorial focuses on using Excel to create forecasts and budgets, particularly aimed at financial analysts. It emphasizes predicting future values based on historical data, such as sales and key performance indicators (KPIs). The video specifically showcases a feature in Excel that simplifies the forecasting process. The instructor demonstrates calculating a sales forecast for Home Depot using their quarterly sales data from 2012 to 2021. It suggests visualizing the data through a line chart to gain a clearer overview before proceeding with the forecast. The session is practical and designed to help users quickly generate forecasts.