Should be:

• A component of Strategic Sales Planning. It defines and allocates resources
• A major component of directional decision taking
• A help define time scales
• A component of Quality Quantity and Direction considerations
• The cornerstone of Tactical Sales Planning:
• Used to define the Activity Timetable for the individual Sales Personnel specific products specific markets/customer groups/customers

Should be used to:

• Analyse past activities in order to help assess the current of Quality – Quantity and Direction situation
• Plan the amount, type direction of future activities
• Account Managers and Sales Personnel to manage their customer base