heirarchy

You can build a permissions table, where salesperson or sales territory is the primary key and sales manager is another field in the table. Then bring these fields in as a lookup field in the tables where your revenue data lives - at that point you can either use role permissions or report filters to show the relevant data to sales persons and sales managers. Using permissions is less work but also less flexible.

I would just add a field of type User to the sales rep table called [Manager Userid].

Then look up that field down to the Revenue Activity table.

Then set up a custom permission for the role of sales manager where they are allowed to see Revenue Activity where [manager userid] is the current user.