Small companies often use simple procedures, starting with an analysis of historical sales data by product and territory as a basis for planning sales. The initial sales estimate is then made as a staff function. The results are then ad- justed sales executive for such factors as expected economic condi by the top tions, management sales policies, and desired growth objectives. Next, the ten- tative sales estimates are given to the managers of the respective district(or product) sales offices for consideration, review, and suggested revision. Using this practical approach, many companies h b able to develop a realistic sales plan