Sales of a company are an important financial metric used to evaluate existing infòlmation systems and justify investment decisions on new acquisitions. The research work provides an introduction to the sales. It helps to understand the concept, methods of gathering data and calculating assessments.

From the research establishments of Piana, (2005) for example, the author perceived Sales as ability to deal with major obstacles to development such as shortages of financial resources, technology, and skills hence making it the center of attention for major companies seeking to have improved service delivery.

According to Radebaugh and Sullivan, (2001), Sales refers to investment made to acquire a lasting management interest (usually at least 10 % of stock) and acquiring at least 10% of equity share in an enterprise operating in the business other than creating a slow production ratio.