The handling of the sales department may vary by the size of the company with: Responses Large companies having corporate sales managers who oversee various other sales managers and sales associates. Large companies having corporate sales managers who oversee various other sales managers and sales associates. Small companies having corporate sales managers to whom all other sales associates report. Small companies having corporate sales managers to whom all other sales associates report. Large companies with one sales manager who covers all sales aspects of the company including day-to-day activities