Kiểm tra hoặc tài khoản tiền gửi. Kiểm tra tài khoản, tài khoản tiền gửi biên chế trực tiếp, không cân đối tài khoản, dịch vụ chuyển khoản điện tử, truy cập trực tuyến, và các dịch vụ quản lý tiền mặt như •. Lockboxes, tài khoản quét, kiểm tra hòa giải, đầu tư tự động tiền mặt dư thừa, và các dịch vụ tương tự • | Purpose of the Sales Function 101 Exhibit Master Planning and Budget Steps An example of such a product analysis is shown below in Exhibit . Based on the analysis of these three products or product lines the company has to determine what it wants to do with these products in the future. For instance product A is a low cost low selling price item with low profit margins. The company may question whether it wants to stay in this business for competitive reasons in other words making a low-cost alternative available for those customers for whom price is a strong consideration or to get out of this part of the business. It is not only realizing an unacceptable level of return but is also tying up resources facilities and personnel including sales and cash that could NJ Product Selling Price Cost Gross Profit of Sales Unit Sales Forecast A 800 B 12 000 c 3 600 TOTALS 16 400 Actual of Total Sales Total Gross Profit of Total Unit Sales Sales 540 9 720 1 620 9 800 313 600 117 600 2 200 123 200 57 200 12 540 446 520 176 420 Exhibit Product Analysis Analyzing the Sales Function Purpose of the Sales Function 103 be used more effectively with other products. And while the specific information is not included in the exhibit it is likely that any cash flow generation is small. Product B is the company s bread and butter it sells these items repetitively at a more than acceptable profit level percent with a high probability that cash flow is favorable. Product B might well be a cash cow since sales of these items account for more than 70 percent of its total business and 67 percent of its gross profits. These are the items the business is geared for and for which the sales function can easily obtain customer commitments. This is the part of the company s sales forecast that must be accurate. With modest effort by sales personnel this .
