The sales should contain the following information derived from the market research and sales expectations:

• The alternatives of sale on account credit terms including term and interest and the collection policy ,

• The specific market for each product and service,

• The after sales service and the service providers’ responsibility,

• In the case of new market penetration and product development, the relevant strategies containing the targeted sales volume and its’ effects on the prices,

• The expenditures required to apply the sales budget and funding sources,

• The inflation expectations and pricing policy