Setting the sales budget

An exploratory study

Bibliographic Data

ID12166153
AuthorsKjell Gronhaug (Norwegian School of Economics, corresponding author), Knut O J Ims (Norwegian School of Economics), Knut O Ims
Year1988
Volume1
Issue3
Pages177-186
Publication date1988-07-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Behavioral Decision Making (JOURNAL)
Journal identifiersISSN: 0894-3257 • E-ISSN: 1099-0771
PublisherWiley (PUBLISHER • GB)
DOI10.1002/bdm.3960010306
OpenAlexW2034452606
LanguageEN
References cited16

This article explores how the sales budget is set in a business organization. Findings from a longitudinal participant observation study revealed that the sales budget is considered of great importance to the organization as sales estimates serve as premises for planning of production and supply and new product developments. It was observed that the sales budget was based on a narrow, inner‐directed perspective, almost looking away from important environmental driving forces such as competitors and customers. The findings also showed that individuals involved in the sales budgeting process behaved opportunistically, influencing the budgetary process and outcomes. Theoretical and normative implications are highlighted

Business · Competitor analysis · Economics · Exploratory research · Industrial organization · Microeconomics · Normative · Normative model of decision-making · Perspective (graphical · Process (computing · Product (mathematics · Production (economics · Sales and operations planning · Sales management · Set (abstract data type · Accounting and Organizational Management · Computer Science · Customer Service Quality and Loyalty · Quality and Supply Management · Marketing

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Open DOISci-HubOpen Access