haku: @indexterm FINANCIAL ACCOUNTING / yhteensä: 306
viite: 98 / 306
| Tekijä: | Selnes, F. |
| Otsikko: | Analysing marketing profitability: sales are a dangerous cost-drive |
| Lehti: | European Journal of Marketing
1992 : VOL. 26:2, p.15-26 |
| Asiasana: | MARKETING PROFITABILITY SALES COSTS CASE STUDIES FINANCIAL ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The article presents two case studies of cross-sectional analysis, one comparing the portfolio of products and one comparing different customer groups. Sales response-function is investigated and presented. The issue of allocating marketing costs is discussed. It is concluded that the traditional accounting practice will in many cases produce inappropriate financial information about profitability performance of products and customers, because cost structure within production is changing, and today's accounting systems are not very useful for marketing decisions. Profitability analysis should sort out those products and customers to which the company should allocate its resources. |
SCIMA