The relationship between sales and marketing has traditionally generated considerable academic interest, focusing primarily on how the relationship between the two can be improved. The main objective of this work is to analyse how market orientation (MO) and collaboration between marketing and sales (SMC), aspects strongly related to various elements of organizational culture, influence the results of the organization (BP), determining, in addition, which of the two factors has a greater impact on business results. The methodology has been based on quantitative analysis from primary sources. To this end, in order to know the level of market orientation of each organization and the degree of marketing and sales collaboration in the companies, a survey has been sent to general managers, marketing, sales, human resources and other managers sales of 283 Spanish companies with an annual turnover of at least 6 million euros. Research has shown that market-oriented companies in which the departments under study collaborate with each other perform better. In any case, the most determining aspect in the results, above cooperation between departments, is market orientation, which is explained, for the most part, by customer orientation (64.6 per cent), followed by internal coordination (20.2 per cent) and orientation towards competitors (15.2 per cent).