ABSTRACT

A simple concept as sales can, in practice, lead to considerable confusion and misunderstandings. Especially in larger retail companies where the various business functions are often split, considerable conceptual confusion may occur. Such differences in perspective when looking at sales may also occur on the commercial side of the retail company. The most important communication problems that occur in larger retail companies are those between purchasing and sales. Participants in the production process generally tend to define the sales in terms of parts of the production process on which they have the most influence from their function. The fact that the three parties involved in the commercial playing field each view sales in their own way regularly leads to misunderstandings in practice, even within the operation of the retail company. Suppliers of retail, will tend to express sales as the product of the average price and the quantity, the volume.