UDC 339.138
DOI: 10.36871/u.i.k.2025.01.01.005
Authors
A. S. Yusov,
Russian Economic University named after G. V. Plekhanov, Moscow, Russia
Abstract
The article examines the role of the sales function as a key element of the commercial strategy of industrial enterprises. It is shown that the use of marketing metrics makes it possible to effectively manage processes that affect the formation of commercial profits. The results of a study conducted among 320 respondents are presented, which assessed the main processes of the sales function and their contribution to the financial performance of companies. Based on the data, a commercial profit formula has been developed that integrates revenue, fixed and variable costs. This formula is a tool for analyzing the effectiveness of the sales function and making managerial decisions aimed at achieving strategic goals.
Keywords
sales function, industrial marketing, commercial profit formula, efficiency assessment.
