How do you define the costs to support a sales force?

What expense items would you include to calculate the costs of supporting sales?

For example, would you include the T&E incurred by a sales person as part of that amount, our consider it a cost of doing business?

What about training, management, etc?

What do you think about marketing investments, should they be allocated and measured as an expense to support sales? If so, what would you consider?

Given the economic condition, companies are going to really examine their SG&A expenses and make sure they are getting the most for their money.

We are researching these costs and working to uncover the "hidden costs" of sales enablement.

I'd love to get other people's perspectives... both on what you see in practice, but also what you think SHOULD be measured.

ssantucci@forrester.com