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It depends on what level of sales you are evaluation, in many companies the sales team at the floor is responsible for the value of revenue withount considering the margin where this is already set up by a higher level of sales. So in this matter you can only evaluate their saes performance based on revenue.
Who you can evaluate based on profits, is the sales or product manager or who is responsible about pricing. Where those people are aware that the company must generate this profit by the end of the Q or Y.
Actually all of the mentioned above should be working together where they all related to each other and they all affects each other. But at the same time, each level should focus in their responsibilities and targets where they all should meet at the end.
Both are important.
Revenue drives increase in customers base, sales transactions and company's turnover.
Profitability drives surplus income for employees and more business opportunities for the employer.
For profit company's should evaluate sales pefromance based on profits calculated based on standard product(s)/service(s) cost.
BASED ON REVENUE