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Và trong khi các thông tin cụ thể không được bao gồm trong cuộc triển lãm, nó có khả năng là bất kỳ thế hệ dòng tiền nhỏ. Sản phẩm B là bánh mì và bơ của công ty bán các mặt hàng này lập đi lập lại với một xác suất cao hơn mức lợi nhuận có thể chấp nhận được (37,5%) là dòng chảy tiền mặt là thuận lợi. | 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 37.5 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 can be achieved if only they talk to the customers. Product C is the high-price top-of-the-line model for those customers who are willing to pay more for a luxurious look or additional options often a status rather than price consideration. Although the company sells fewer items of product C than product B its profits and usually sales commissions are greater. Accordingly there is likely a tendency for sales personnel to spend more time selling Cs than Bs which may be counter to the company s plans to sell more Bs. Typically the company does not know what the real costs and added costs are for such top-of-the-line items and what internal strife this causes in producing and delivering its standard B items. Sales needs to consider the company s plans for Product C increase this business deemphasize the business or maintain it approximately where it is at present. Whatever they decide company management must direct the sales function so that its efforts are expended where desired. The cash flow generated or lost by each of the products should be included as part of the decision making. Sales Forecasts THE SALES FORECAST SHOULD REPRESENT REAL CUSTOMER ORDERS. The sales forecast is one of the primary inputs into .
