Sales controlling

Under sales management is understood in business administration and in business practice the targeted control of the sales to the implementation and monitoring of the sales strategy of a company. Sales controlling is the part of corporate controlling that deals with the field of sales. It occupies the interface between sales and controlling.

According to Mario Pufahl , this field of activity includes :

• Obtain and evaluate information systematically
• Recognize relative strengths and weaknesses in sales
• Assess markets
• Analyze customers
• Assess competitors
• Positioning product and service offerings on the market
• Assess and align sales organizations
• Record and improve sales processes
• Assess distribution channels
• Weigh up risks and define an early warning system

The sales performance as well as the sales success are recorded using key figures and other measurement data.

Key figures in sales controlling

• Sales calls per day and employee
• Sales per employee
• Incoming orders per month / per quarter / per year
• Sales per month / per quarter / per year
• Ratio of new customers to existing customers in percent
• how many contacts to the point of interest
• how many interested parties by the appointment
• how many appointments to graduation
• what is the average order
• what margin is generated compared to the colleagues
• what margin is generated in an industry comparison
• what discounts are granted

As a rule, sales controlling receives more attention in day-to-day business than other controlling areas, as the employees in sales mostly receive variable remuneration components and the measurement results of sales controlling have a direct impact on their target agreements and the level of remuneration.

From an organizational point of view, sales controlling is either centrally located in the finance department or decentrally in the sales department. It is an interface function that has to satisfy both areas. There is also the option of a freelance employee or consultant acting as an external sales controller.

See also

• Controlling
• distribution
• Marketing control
• Marketing plan
• Follow up
• Sales strategy

literature

• J. Becker: Strategisches Vertriebscontrolling , Verlag Vahlen, ISBN 978-3-8006-2666-3
• A. Dietzel: Optimizing Sales Controlling , Springer Gabler, ISBN 978-3-8349-3369-0
• J. Pilger: Segmentation and classification methods in statistics and data mining. Possible uses and early detection potential in sales controlling of direct sales , Verlag Dr. Kovac, Hamburg 2008, ISBN 978-3-8300-3568-8
• M. Pufahl: Sales controlling: How to control sales, turnover and profit , Gabler, ISBN 978-3-8349-0359-4
• M. Pufahl: Implementation Aspects of a Sales Controlling, in: ZfCM47 (2003), pp. 339–343.