Sales Management and Sales Communication of SMEs
European Research Studies Journal, Volume XVI, Issue 4, 29-42, 2013
This article presents an interpretation of sales process management in small and medium size businesses. Sales management is based on the M-C model built on planning, forecasting and thorough controlling. The process model is based on the theory of management, management accounting and human resources management. Controlling is seen as management of deviations arising out of sales targets and proposals for measures how to eliminate these deviations through risk management.