Control in the sale function should be viewed as a comprehensive activity encompassing sale volume, sales revenue, promotion costs, and distribution expenses. Effective control requires that both sales volume, distribution expenses be viewed as one problem rather than as two separate diverse issues. The sales plan gives the goals that are to be attained by function. The top marketing executive has overall responsibility for the sales activities. Normally, sales quotas for salespersons should be tent with the sales plan, although in some cases there may be temporary sons for developing quotas for individual salespersons that are somewhat excess of or, in other cases, somewhat below realistic expectations. However in such cases the sales goals, expense budgets, and other objectives include the sales plan should be realistic expectations. Control in the sales function in all other function, is attained by management actions.