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Tekijä: | Krogh, H. |
Otsikko: | Offene Rechnung = Reform of the cost accounting of sales and distribution at a German company |
Lehti: | Manager Magazin
1994 : OCT, VOL.24:10, p.184-190 |
Asiasana: | COST ACCOUNTING GERMANY AFTER-SALES SERVICE MARKETING RESEARCH REGRESSION ANALYSIS |
Kieli: | ger |
Tiivistelmä: | The old traditional way in which the costs of sales and after-sales-services were calculated at the Miele & Cie. GmbH & Co., a German household equipment producer, caused a lot of problems for the managers of the firm: they didn't know, why the above mentioned costs within the sales bureaus of the firm varied so widely. The application of modern statistics provided more transparency in accounting and controlling. A very detailed analys of the salesa and marketing activity of the firm, based on multiple regression, was carried out by a specialist, and the consequent measure of the investigations was the integration of some functions of marketing. |
SCIMA