Bamigbade, DayoJimoh, Abdulrazaq TaiyeSakariyahu, Ola Rilwan2018-08-132018-08-1320142408-5375http://hdl.handle.net/123456789/1118The role of the sales force in achieving a desirable sales volume is a key factor in attaining planned activity levels and by implication, expected operational performance of an entity. This study examined the effect of the use of fixed (salary) and variable (commission) remuneration schemes for the sales force of a Small and Medium Scale (SME) on the profitability of the entity. A significant difference was found at 5% level of significance between the operational performance of the enterprise when fixed remuneration scheme (FRS) was deployed and when a variable remuneration scheme (VRS) was used by the enterprise; with the VRS generating higher performance level. It is thus recommended that SMEs should consider the VRS for their sales force especially when a fixed remuneration for the sales force will constitute a huge portion of fixed costs of operation for the enterprise.enRemuneration SchemesSales ForceSmall and Medium Scale EnterprisesSales VolumeOperational PerformanceArticle