haku: @freeterm MARKETING, KOSTENZURECHNUNG, PHYSICAL / yhteensä: 1
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| Tekijä: | Lewis, R. J. |
| Otsikko: | Activity-based costing for marketing (Kostenrechnungssystem) |
| Lehti: | Management Accounting (US)
1991 : NOV, VOL. 73:5, p. 33-35,38 |
| Asiasana: | |
| Vapaa asiasana: | MARKETING, KOSTENZURECHNUNG, PHYSICAL DISTRIBUTION |
| Kieli: | eng |
| Tiivistelmä: | Marketing functions, particularly physical distribution, are a significant cost factor, yet marketing costs are being ignored in the mainstream discussions today. Also, activity-based costing (ABC) techniques and total cost management (TCM) concepts have been recommended and used by some companies for marketing activities since the late 1960's. How can they be merged with the concepts being promoted today? |
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