Sales and marketing are crucial for the success and sustainability of Small and Medium-sized Enterprises (SMEs). Due to limited resources, this research aims to develop a comprehensive framework for evaluating marketing and sales performance. This framework helps managers and experts identify Key Performance Indicators (KPIs), assess strengths and weaknesses, and take steps for improvement.

This study is exploratory and applied, with an inductive and cross-sectional approach. A mixed-method data collection was used. Initially, 205 indicators were extracted from a literature review. Then, 83 concepts and 78 new indicators were identified through expert interviews. The Fuzzy Delphi method was applied to validate and refine the indicators. The final framework consists of three levels: (1) the management level for overall performance assessment, (2) the customer purchase cycle level based on the AARRR model, and (3) the analytical level using the Bullseye framework.

The proposed framework includes 126 key indicators that help marketing and sales professionals diagnose problems, optimize processes, and improve performance. Additionally, effective digital tools are introduced as complementary resources. This framework provides SMEs with a structured approach to resource allocation, enhancing competitiveness and sustainability. By implementing this model, businesses can strengthen their marketing and sales strategies, leading to long-term success.