Do Senior Managers at PwC have sales targets? Trying to understand how the position differs vs Director.

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No. The difference between SM and D at PwC is that the only metric for SMs is utilization. We are expected to be fully booked on client chargeable work, whereas directors are meant to be lighter touch across multiple engagements (unification 60%) and focused on BD.

How do you all pitch the difference of having both a M and SM billing time?

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