S&GA Management refers to the management and operations of selling, general, and administrative costs. It is an essential part of a company’s overall cost structure and involves controlling the costs associated with selling products or services, internal and external administration, and other operating activities. By effectively managing their S&GA expenses, companies can capitalize on income-generating opportunities, ensure effective use of resources, reduce risk, and increase profitability. In order to achieve these objectives, S&GA Management requires ongoing monitoring, forecasting, and reporting which allows for better understanding of the relationship between sales and profits.