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In this tutorial, the speaker addresses business owners and sales managers about sales incentives. Sales incentives are rewards given to salespeople for achieving or exceeding set targets, supplementing their fixed salaries. The speaker shares insights from creating a sales incentive plan for a client, emphasizing that such plans should be based on actual revenue realized by the company. It’s crucial to have an established annual sales plan as a foundation for setting targets and structuring incentives effectively. The discussion underlines the importance of aligning sales incentives with business goals to motivate and enhance the performance of the sales team.