Sales pipeline or sales funnel is a sales reporting tool which gives you an overview of your sales force performances. It shows you the sales performances in different sales process stages for different accounts, sales reps, leads, periods, etc. This tool is the most important report that any sales and marketing manager can have. Most executives also want to see the current sales funnel / pipeline and see the projected revenues and business growth projections. It helps decision makers develop appropriate strategies and tactics in order to improve the current sales force and marketing function. The logic of the sales funnel / pipeline is the sales process which is supposed to bring in new prospects and move them through the process and ideally to the end of the process where prospects are converted into customers. By examining the sales pipeline decision makers can identify areas for improvements and critical points in the sales process which need attention and support.