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| Author: | Ortman, R. F. Buehlmann, D. M. |
| Title: | Estimating marketing costs using activity-based cost drivers |
| Journal: | Journal of Cost Management
1998 : JUL/AUG, VOL. 12:4, p. 5-15 |
| Index terms: | Cost accounting ESTIMATION Marketing Manufacturing |
| Freeterms: | ABC |
| Language: | eng |
| Abstract: | In many industries, marketing costs are a significant cost element. Identifying and measuring cost drivers for activity-based costing (ABC) is often more difficult than for manufacturing costs. Identifying marketing cost drivers (here cds.) involves interviewing relevant people with a structured questionnaire. Measuring marketing cds. often involves developing an ordinal scale using brainstorming sessions. The result of this field study is a worksheet estimating the effect of each significant cds. on the level of expenditure for the marketing cost (customer training). |
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