During the recession, companies of all sizes slashed sales expenses. Changing tax codes are forcing spending cutbacks, too. It's hip to be cheap, but tightwad policies may hurt sales productivity. For example, just three years ago half the companies Dartnell surveyed paid for their salespeople's home fax machines, but by 1994 only 25% were so generous.

Percentage of companies
Type of expense that covered it 100%
Company-owned car 16%
Company-leased car 20%
Home fax 25%
Laptop PC 28%
Car phone 38%
Product samples 63%
Entertainment 68%
Office/clerical help 70%
Lodging 80%
Telephone 81%
Source: "Dartnell's Sales-Force Compensation Survey," based on more than 550 companies in 38 industries, the Dartnell Corp., Chicago, 1994. * * *