Sales analysis examines sales reports to see what goods and services have and have not sold well. The analysis is used to determine how to stock inventory, how to measure the effectiveness of a sales force, how to set manufacturing capacity and to see how the company is performing against its goals. Any sales analysis needs to be shared with members of the company who can benefit from having the knowledge. The sales force needs to be aware of how it is doing against its goals, finance needs to be able to analyze the company pricing strategy and its impact on sales, and manufacturing needs to be able to plan capacity. Sharing the sales analysis works best if it is done in regularly scheduled meetings where people can ask questions, share information and plan accordingly for the next sales cycle. Pricing :Pricing is primarily the top Managements exercise in Profit Planning by Profit center. The necessity for pricing decision may arise when (i) a new product is to be placed in the market ( Penetration or skimming or normal ), (ii) market cannot be penetrated at existing price or there is customers resistance to the existing price, (iii) quotations or bids are to be made for the products or offers are received for purchase at a specific price, and (iv) some products are yielding profits lower than expected. (v) for inter departmental transfer, i.e. transfer pricing. The basic four parameters of pricing are 1. Nature of product 2. Market condition 3. Strategies of competitors 4. Government Policies The general guidelines to be used in adopting a pricing policy are as under: (i) The pricing policy should encourage optimum utilization of resources. (ii) The pricing policy should work towards a better balance between demand and supply. (iii) The pricing policy should promote exports. (iv) The pricing policy should serve as an incentive to the manufacturers to maximize production by adopting improved technology. (v) The pricing policy should avoid adverse effects on the rest of the economy.