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sales department we may find out that this is a very responsible job. It is implied by the fact that if no commodities are sold, then the company cannot exist and realize its goals. That’s the reason why, it is found out that sales department belong to those, which are developed the most in significant number of companies. It is proved by the fact that owing to more experienced salesmen and better organization of the whole department we are significantly more likely to achieve much better results in terms of sales records as well as more efficient budget structure.