1. Sales Analysis Example
District 1
District 2
District 3
District 4
District 5
Sales
$11,000,000
$12,000,000
$13,000,000
$7,000,000
$12,000,000
Sales Quota
$11,250,000
$11,500,000
$12,150,000
$10,000,000
$11,000,000
Effectiveness Index
(Sales / Sales Quota) 98
104
102 70
109
Sales Last Year
$10,700,000
$11,050,000
$12,250,000
$6,800,000
$10,350,000
Sales Growth
(Sales-LY Sales)/LY Sales 3% 9% 6% 3% 6%
Industry Sales
$42,000,000
$42,000,000
$45,000,000
$40,000,000
$45,000,000
Market Share
Sales/Industry Sales
26%
29%
29%
18%
27% 13

2. Profitability Analysis Example
Full Cost
Approach
$180,000,000
District 1
District 2
District 3
$ 6,500,000
$ 8,000,000
$19,500,000
$ 11,500,000
$11,500,000
$22,000,000
$28,000,000
$50,000,000
$58,500,000
$70,000,000
$168,500,000
$ 2,500,000
$ 3,500,000
$ 5,000,000
---
Contribution Approach
Region
Sales
Cost of Goods Sold
Profit Contribution
Net Profit
Gross Margin
District Selling Expenses
Allocated Portion of Shared Zone Costs**
Regional Direct Selling Expenses
$300,000,000
$255,000,000
$ 45,000,000
$ 11,000,000
$ 10,000,000
$ 24,000,000
$ 16,000,000
Note: District Costs Total To Regional Costs
$ 8,000,000
* Regional Direct Selling Expenses are expenses from the Regional Direct Sales Effort.
**Allocated shared zone costs are fixed and variable costs due to
having an office and managing and administering the district salespeople. `` 18

3. Return on Assets Managed (ROAM)
District 1
District 2
District 3
District 4
Sales
Cost of Goods Sold
Accounts Receivable
Gross Margin
District Selling Expenses
Inventory
Total Assets Managed
Profit Contribution Percentage
Asset Turnover
ROAM
$24,000,000
$24,000,000
$24,000,000
$24,000,000
12,000,000
12,000,000
14,000,000
14,000,000
12,000,000
12,000,000
10,000,000
10,000,000
7,200,000
9,600,000
5,200,000
8,800,000
Profit Contribution
4,800,000
2,400,000
4,800,000
1,200,000
8,000,000
4,000,000
16,000,000
4,000,000
8,000,000
4,000,000
16,000,000
4,000,000
16,000,000
8,000,000
32,000,000
8,000,000
20%
10%
20% 5%
1.5
3.0
.75
3.0
30%
30%
15%
15%
ROAM = (Profit contribution / Sales) X (Sales / Assets managed) 18

4. Productivity Analysis Example
District 1
District 2
District 3
District 4
Sales
$20,000,000
$24,000,000
$20,000,000
$24,000,000
Selling Expenses
2,000,000
2,400,000
3,000,000
3,000,000
Sales Calls
9,000
7,500
8,500
10,000
Proposals
200
180
260
270
Number of Salespeople 20 30 20 30
Sales/Salesperson
$ 1,000,000
$ 800,000
$1,000,000
$ ,000
Expenses/Salesperson
$ ,000
$ ,000
$ 150,000
$ ,000
Calls/Salesperson
450
250
425
333
Proposals/Salesperson 11 6 13 9 20