Discussions of increasing company revenues typically focus heavily on increasing efforts to obtain new customers. Most companies don’t really manage top-line growth. Management allocates resources to sales efforts they believe will be most productive and hope the economy cooperates. But a growing number are taking a less passive approach, and studying revenue growth more carefully. Analyzing sources of revenue can yield a wealth of information, which results in more targeted and more efficient deployment of resources, capital, and decision-making and, therefore, increased returns on investments in sales and marketing.