I look at every aspect of the business that can be effected by sales. This may begin with the target market and how you define and then subsequently identify your potential customers (targets). How well your sales people engage with the customer, building value and managing the sales. How you look to win their business and develop these customers using the positive effects you or your product have on them, to attract further prospects.
We can also look at your marketing efforts in relation to the how these interact with sales.
The results of the SPA will identify where gain can be achieved or waste eliminated.
The results of the SPA are then discussed in the context of the overall business strategy and recommendations can then be made as to the next steps.