They're frustrated with sales but don't really know why.
The CEO is frustrated because he can't see why sales is performing like it should. The VP of sales is frustrated because he's not getting the results he thinks he should. The managers are frustrated because the salespeople aren't doing what they think they should be doing. And the salespeople are frustrated because they feel that goals are unrealistic and they're not getting the support they need.
It's not clear to anyone where exactly the bottlenecks are. Is it because salespeople don't have skills or motivation? Or because we're selling in the wrong way, or the wrong product, or focused on the wrong problem? Maybe the customer is to blame or the marketplace in general.
From any one person's position in the company, it's easy to see individual problems but difficult to see what the underlying issues are. There are too many trees and not enough maps of the forest.