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The tutorial focuses on using Excel to create forecasts and budgets, essential for finance professionals and financial analysts. It emphasizes predicting future values based on historical data, such as sales and key performance indicators (KPIs). The video demonstrates how to create a sales forecast for Home Depot using its quarterly sales data from 2012 to 2021. The presenter suggests plotting the data on a line chart for better visualization before proceeding with the forecasting exercise. The intent is to simplify the process of sales forecasting with a few simple Excel steps.