Sales It is a process that allows the seller of goods or services to identify, encourage and satisfy the buyer’s requirements with mutual benefit and on a permanent basis. It is the fundamental activity of any commercial adventure. It’s about bringing buyers and sellers together, and the job of the entire organization is to do what it takes to make this meeting successful.


[ hide ]

  • 1 Definition
  • 2 Types of sales
  • 3 Sales and marketing
  • 4 Sales Techniques
    • 1 The sale and professional seller
    • 2 Selling as a service
  • 5 Cost of sales
  • 6 Sales audit procedure
  • 7 Sales analysis
  • 8 Source


The term sales has multiple definitions, depending on the context in which it is handled. A general definition is exchange of products and services for money. From the legal point of view, it is about the transfer of the right of possession of a good, in exchange for money. From the accounting and financial point of view, the sale is the total amount charged for products or services. borrowed.

Types of sales

There are different types of sales. Some relevant include:

Direct sales: they involve direct contact between buyer and seller (retail sales, door-to-door sales, social sales).

Industrial sales : sales from one company to another.

Indirect sales: a contact occurs, but not in person (telemarketing, mail).

Electronic sales: via Internet (B2B, B2C, C2C).

Intermediate sales: through brokers.

Other types of sales include: consultative sales and complex sales .

Sales and Marketing

Many tend to confuse sales with marketing (or marketing). The marketing , although there is no consensus on a definition, refers to a very extensive process that includes everything needed to attract and persuade a potential customer. Sales, on the other hand, refer to what you need to do to close the business, and sign the contract or agreement. They are two separate disciplines, but both are necessary for the success of an organization, and if they work together, much better.

Sales Techniques

Sale and professional seller

  • The seller has become a professional who must be prepared to solve his clients’ problems, intimately linking his company to the market.

Three “stages” are recognized in sales techniques:

  1. a) Pre-sale Includes knowledge of the product or service, the competition, the area where it will operate, the market and the customer. b) The Sale The results of the sale depend largely on what was done in the presale. This stage includes contact with the client and the interview. As a first step, the customer’s attention should be captured so that they know our proposal. c) After Sales This last step is necessary if the seller wants to ensure customer satisfaction and keep the business. Immediately after closing, the seller must complete all the necessary details regarding the time of delivery, the terms of the purchase, give instructions for the use of the product or service, be aware that the “service and / or maintenance”

Selling as a service

  • The purpose is to sell an adequate volume in such a way that it produces a sufficient profit for the company.
  • To sell a good or service, the main thing is to know in depth what you are offering.
  • Product knowledge should be aimed at solving customer problems.

Sales cost

They include the costs of finished productions, services rendered, works performed, and goods sold, delivered to customers.

Debits to these accounts are made at real cost, although deliveries can be recorded during the month at planned cost or fixed registration price, provided that the corresponding adjustments are made at the end of the month, to record these amounts at real cost.

In the case of sales of goods that are controlled in inventory at sale prices to the population, they can be debited including in their costs the amounts of trade discounts and of the Circulation Tax, provided that these amounts are decreased at the end of each month .

In this account, specific “self-consumption” subaccounts must be established, which will account for the costs of selling products marketed to workers, small squares, markets and other entities from these areas. (Circular No. 01/2000, from the DNCCI, from the Ministry of Finance and Prices.

It debits:

  • For the sale of merchandise and fixing the preserve
  • Due to price adjustments due to the decrease of the Merchandise for Sale.

It is credited:

  • Due to priceadjustments due to the increase in Merchandise for Sale.
  • For the return of goods for sale, and the decrease in cost.
  • The balances of this account are canceled, at the end of the year, against the income statement.

Sales audit procedure

A sales audit begins with a meeting between company officials to agree on the objectives, coverage, depth, data sources, report format, and time required for the audit. A detailed plan is carefully prepared regarding who should be interviewed, the questions to ask, the time and place of contact, etc .; so that the duration and cost of the audit is minimal. The cardinal rule in sales auditing is: not just relying on company managers for data and feedback. It is also necessary to interview clients, intermediaries and other external groups. Many companies do not really know how they are perceived by their customers and intermediaries, nor do they fully understand customer needs and value judgments.

When the data collection stage is complete, the sales auditor presents the most important findings and recommendations. A valuable aspect of sales audit is the process that managers go through to assimilate, discuss, and develop new concepts related to the sales action that is needed.

Sales Analysis

It consists of a study of the monetary results in volume of sales by product, sales territory, by sellers, and sometimes by customers; The sales analysis provides us with an answer as to what is sold in each of the territories and which products in particular, giving us information on who the buyer was, and the company records in each of the headings and forecast figures that were included in sales planning.

The depth of the analysis, the accuracy of the results and the degree of difficulty in carrying it out, necessarily depend on the adequate and available information. It is common to find companies without any information system despite their track record in the market, simultaneously with companies with sophisticated information collection and tabulation systems. The most common and important source of data for sales analysis is the sales invoice , since it generally contains the date of the transition, the name of the client, and its geographical location, the description of the merchandise sold, the quantity sold of units, the unit and total price , the date of dispatch and receipt, and sometimes the payment condition.

Sales by product can also be shown comparatively with sales for the same period of the previous year. Different products can be grouped into categories, according to convenience. From an analysis of this nature, the relative importance of customers can be appreciated and important marketing and sales decisions can be made, frequency of visits by sellers, sales promotion, dedication of greater efforts.


Leave a Comment