haku: @indexterm Market orientation / yhteensä: 193
viite: 153 / 193
| Tekijä: | Goebel, D. |
| Otsikko: | Activity-based costing: accounting for a market orientation |
| Lehti: | Industrial Marketing Management
1998 : NOV, VOL. 27:6, p. 497-510 |
| Asiasana: | ACCOUNTING FINANCE MARKET ORIENTATION |
| Kieli: | eng |
| Tiivistelmä: | Market- and customer-oriented activities represent a major resource investment for a firm. Activity-based costing (ABC) provides an enhanced means for marketers to assess the cost-versus-benefits of such activities. This article describes the usefulness of ABC to marketers at various levels of decision making: unit level, product level, channel level, and segment/customer level. Examples are provided to illustrate the potential for improved marketing decision making when ABC is utilized versus traditional accounting systems. |
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