Our report builds on and improves the information from our 2011 report, and includes valuable information on how companies structure and assess the key success factors of their sales compensation plans, overall and for three key positions. The survey includes information from 33 companies. The majority of companies come from four industries – technology (30% ) and consumer products/retail (24%), manufacturing (18%) and professional services (18%). We collected information, including actual salary and total target earnings, for three sales jobs: Direct Sales, Account Manager, and Channel or Distributor Sales Manager.