The workload method is one of the most common ways to determine sales force size. Its advantage is the relative ease at which estimates in response by accounts if given varying levels of sales effort. Nor does it recognize that certain accounts within classes may still require higher levels of contact in order to maintain the existing relationships. The method also assumes that the cost of treating each accounts is identical, and that all salespeople use their time with the same level of efficiency. Other methods for sales force size determination are available that go beyond the scope of this text. Suffice it to say that all of these methods require a sophisticated level of knowledge about customer response and the costs of accounts.