Sales Management Performance Evaluation: A Residual Income Perspective*

Abstract

AbstractResidual income analysis is proposed as a capital budgeting based performance measure for sales executives that overcomes the limitations of return on assets managed. In particular, residual income analysis is consistent with a shareholder wealth maximization objective, incorporates both sales growth and return on investment objectives, and can be used readily and practically as a basis for sales executives' compensation. An illustration of its use is also discussed.

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