1. Sales Audit: It is a systematic, critical, and unbiased
review and appraisal of the basic objectives and
policies of the selling function and of the organization,
methods, procedures, and personnel employed to
implement those policies and achieve objectives.
Sales audit examines six main aspects of selling
operations:
1. Objectives
2. Policies
3. Organization
4. Methods
5. Procedures
6. Personnel
2.
3. Sales Analysis
Sales analysis is a detailed study of sales volume
performance to detect strengths and weaknesses.
Procedure:-
1. Allocation of sales effort
2. Data for sales analysis
3. Illustrative Sales analysis
4. Marketing Cost Analysis
Marketing cost analyzes sales volume and selling
expenses to determine relative profitability of
particular aspects of sales operations.
Techniques:
1. Classifying selling expenses.
2. Converting accounting expense data to activity
expense groups.
3. Bases for allocating common expenses.
4. Contribution margin
