Sales planning is simple to understand but complex to execute. The main thought in the sales planning process is how much effort you need to spend to sell your product. The sales planning process consists of two key factors, selling activity and forecasting yield.  For example, a salesperson must understand how expensive it is to convert one prospect into a buyer. Generally, this means understanding the marketing costs and human resources associated with bringing in a customer.  Plenty goes into a sales plan creation, but not many understand how fundamentally important it is for the success of a business or