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| Tekijä: | Wieder, B. |
| Otsikko: | Management Accounting for Marketing Decisions. |
| Lehti: | Journal für Betriebswirtschaft
1998 : VOL. 48:5-6, p. 220-241 |
| Asiasana: | MANAGEMENT ACCOUNTING REVENUE PROFITABILITY COST ACCOUNTING DATA ANALYSIS MARKET SEGMENTATION |
| Kieli: | eng |
| Tiivistelmä: | The main objective is to investigate the possible impact of new, broader, marketing-oriented definitions of the 'product' (output) on the design of decision-oriented cost and revenue accounting systems. The result of the investigation is summarised in a 'typology of marketing accounting environments'. It is argued that the quality of decision support provided by traditional management accounting models can be improved, if different types of models are developed in accordance with the typology. |
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