... provide the resources considered in the budget; sales and marketing must achieve the sales plan. The objectives defined this way will therefore be coherent and integrated into the corporate objectives, providing performance measures for assessing each area. A reason for the still weak dissemination...

...T.G. Howson; B.G. Dale This article reports on an examination of the activities of a purchasing department in a sales‐oriented company. Amongst the main findings are: a company which has always based its strategy on increasing sales to facilitate competitive advantage should undertake a close...