Anyone who has ever been in marketing knows that it's possible to question a sales goal by noting that the boss may have been a little too optimistic. Now, however, there is an outfit in San Jose that has computerized the quota calculation process....and there does not seem to be an "appeals" subroutine.

Callidus Software (NASDAQ: CALD) provides sales performance management and enterprise incentive management software systems. Its programs are used to model, administer, analyze, and report on sales performance and incentive management plans that compensate employees and distribution channel partners for the achievement of sales quotas, product and territory milestones, and customer satisfaction. The company targets executives, who use its applications to align employee incentive programs with corporate business and profit objectives. Oracle Corporation (NASDAQ: ORCL) is a major competitor.

Callidus pleased investors last week, with Q2 numbers that handily beat Street expectations on both the top and bottom lines. It also offered solid upside guidance for Q3 revenues. It was the company's third consecutive quarter of both record revenues and forty percent growth (y/y).