You close the books on another fiscal year with a touch of relief about being able to put it behind you and with an enthusiastic optimism about the one ahead. Three months later you find you have missed your revenue goal for the first quarter. The business you had counted on from existing clients just didn’t materialize or it didn’t produce the revenue you were counting on. You realize that the number in the new business column was just too ambitious.
There are two main functions in business: making things and selling them. Look closely at any successful company in any industry and you will see that the personnel in charge of making things are trained in their craft. Likewise, the people in charge of selling them. The figure below says it all:









