LEXINGTON, Ky. -- Valvoline here has become one of the first consumer goods companies in the United States to begin to track account sales and promotion performance using a return-on-investment measure. "We now compensate our sales people based on pro forma net income statements," said Jan Robert Horsfall, vice president of consumer brand strategy for the motor oil and antifreeze marketer. In recent years, the company has evolved its trade marketing function to align performance goals, ...

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