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 adjusted by the top sales executive for such factors as expected economic conditions, management sales policies, and desired growth objectives. Next, the tentative 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 have been able to develop a realistic sales plan