A sales plan refers to a

A) method of determining a fair and equitable compensation plan.

B) method of identifying the target markets that most closely meet the special skills of the salesforce.

C) method for determining the size of a salesforce that integrates the number of customers served, call frequency, call length, and available selling time to arrive at a salesforce size figure.

D) statement describing what is to be achieved and where and how the selling effort of salespeople is to be deployed.

E) method that specifies times and places for direct communications between salespeople and their supervisor.

A sales plan by definition sets out all the sales targets and strategies that are to be employed to achieve these targets. It talks about the tactics and hence the deployment of sales personnel.

Option A does not directly relate to sales plan.

Option B is more a part of marketing part. Sales personnel are expected to be able to sell the product to all markets the product is for, not just in markets they can sell.

Option C is somewhat incomplete though it can be a part of the sales plan.

Option E can also be the strategy discussed by the sales plan but does not reflect a complete picture.

Hope that helps.