Sales Executive Creation Options

Hi Gurus,
Just wanted to understand which is the best option for creating a sales person.. Is it through VPE1 or through account group creation and subsequent assignment to parnet procedure.... What is the basic difference between the two in terms of result.. Would greatly apprecciate your help in his regard
Just wanted to understand which is the best option for creating a sales person.. Is it through VPE1 or through account group creation and subsequent assignment to parnet procedure.... What is the basic difference between the two in terms of result.. Would greatly apprecciate your help in his regard