haku: @author Lau, C. / yhteensä: 2
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| Tekijä: | Lau, C. |
| Otsikko: | The effect of emphasis on tight budget targets and cost control on production and marketing managers' propensity to create slack |
| Lehti: | British Accounting Review
1999 : DEC, VOL. 31:4, p. 415-438 |
| Asiasana: | PRODUCTION MARKETING MANAGERS |
| Kieli: | eng |
| Tiivistelmä: | Extant literature suggests that target setting must be complemented by cost control. There are, however, strong theoretical reasonsto suggest that cost control, whilst meaningful for the manufacturing function, may be less effective for the marketing function. Difficulties in setting standards and tracing marketing results (sales) to marketing effort and the discretionary nature of many marketing costs are likely to reduce the effectiveness of cost control in marketing departments. |
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