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In this tutorial, the presenter emphasizes the importance of creating forecasts and budgets for finance professionals, particularly financial analysts. The focus is on predicting future values using historical data such as sales and other key performance indicators (KPIs). The video introduces an Excel feature that simplifies the forecasting process, demonstrating it with a sales forecast for Home Depot using quarterly sales data from 2012 to 2021. The fiscal year ends on January 31st, and the presenter suggests starting by plotting the data on a line chart for better visualization before proceeding to the sales forecast calculations.