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Author:Albers, S.
Title:Ursachenanalyse von marketingbedingten IST-SOLL-Deckungsbeitragsabweichungen
Journal:Zeitschrift für Betriebswirtschaft
1992 : FEB, VOL. 62:2, p. 199-223
Index terms:REVENUE
ANALYSIS OF INTERCONNECTED DECISION AREAS (AIDA)
FINANCIAL PLANNING
MODELS
MARKET SHARE
ADVERTISING EFFECTIVENESS
Language:ger
Abstract:A formerly developed system for analyzing causes of revenue variances between actual and plan is extended. While the original system was restricted to analyses of price variations, the new system allows to isolate the effects of any number of marketing-instruments. The underlying model assumes a two level hierarchy of effects such that, for advertising, the system can distinguish between the effectiveness of the money spent with respect to achieved awareness and the effectiveness of the share of voice with respect to the market share. As the marketing expenses represent costs for the firm, the variance analysis can be carried out for the revenue as well as the contribution.
SCIMA record nr: 102194
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