Legat and Woehr have been sales executives at Hewlett Packard and propose to develop sales plans starting with the ultimate goal and then working backwards through rigorous cause and effect logic. The outcome are more realistic sales plans with more buy in from the sales team and hence more sales.
Sales plans should be similar to action plans with activities / deliverables, accountabilities, resources, budgets and deadlines.
Review and follow up of sales plans should be be done through simple red / green traffic light visualization. Please take a look at this example of a sales report.