This research examines sales organizations? sales performance management (SPM) practices. SPM, as popularized by sales technology solution providers, has come to refer to a portfolio of planning and resource allocation activities. These are sales budgeting, performance forecasting, territory design, salesperson deployment, quota allocation, and incentive compensation management. Our study identi es which elements of the SPM mix provide the greatest value to sales leadership, which represent the most important improvement priorities, and where managers are realizing return on SPM investments.