The reasons to focus on are to do with remuneration of management, job security and prestige (which undoubtedly can lead to increased or decreased remuneration). Baumol feels there is evidence that directors’ salaries and slacks are more closely correlated with sales of the firm than profit. So it would follow from this that managers would maximise sales for self interest. Job security in Baumol’s theory is shown from the desire of management to have satisfactory profits, apposed to maximised profits. Maximised profit in one year may look bad for management when in subsequent years profits are not at the same maximised level. Prestige can come from high sales. This prestige can increase remuneration (from head hunting or shareholder retaining their services) or if bad, increase the threat of management being replaced or reduce remuneration. To achieve sales maximisation managers have to calculate the conditions which will achieve the maximum revenue.