<![CDATA[To meet the needs of the community, companies utilize the market as a means to sell their products, thereby obtaining profits, which is a common goal of companies. To achieve this goal, companies must compete fiercely to win customers from similar companies. The management of the company is obliged to manage all operational activities of the company, coordinate and allocate limited resources efficiently and economically. The planning function carried out by PT. United Tractors Tbk has been good, as seen from the master sales plan that involves other departments within the company. In addition, in the development of the master plan, the division responsible for sales planning also considers specific factors, and the plan is reviewed by the Board of Directors. Thus, the sales planning developed has a reasonably high level of reliability. In terms of sales terms, PT. United Tractors Tbk has made the right decision by selling its products on a cash basis. The company's after-sales support is also good. Similarly, the determination of product prices is satisfactory, as the company considers the customers' ability and the prevailing prices in the heavy equipment market. The control function carried out by PT. United Tractors Tbk has been good, where sales implementation is consistently reviewed every sales quarter. Additionally, the sales function of PT United Tractors Tbk has shifted from a mere sales function to providing solutions. This sales function is beneficial in establishing long-term cooperative relationships with customers.]]>
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