Sales organization addressing key accounts
In this type of sales organization each unit addresses one key account, or one account's business units.
In our example the organization focuses on three key accounts, and inkey account A two of the account's business units.
Sales goals "top-down" principle
Starting from the top level you agree to sales goals for each Key Account and - within each account - for each business unit. (Black arrows in picture)
Operational sales plans "bottom-up" principle
To develop operational sales plans for this sales organization you start at the lowest level. Each Key Account or business unit needs to have its own operational sales plan, with its specific critical success factors and operational projects to reach them. Constraints found in several sub-units are considered "systemic" and elevated to higher level plans. (Red arrows in picture)
More about the "goals top-down, plans bottom-up" principle in book SURF THE WAVES OF OPPORTUNITY, Chapter 6 "Right operational plans". (Website, Look inside)