A budget is a financial road map companies use to plan future expenditures. Companies spend time and resources in developing a budget to ensure it is accurate and relevant. The budget is typically the responsibility of a company’s accounting or finance department, and often focuses on individual departments, such as sales. Without a Sales Planning to provide directions, decision making is aimless and disconnected.Sales managers must make their decisions within an environment where change is continuous. Planning helps minimize environmental shocks.
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