Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/analysing-marketing-profitability-sales-are-a-dangerous-cost-driver-mi6tD3ugQx
References
References for this paper are not available at this time. We will be adding them shortly, thank you for your patience.
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 1992 MCB UP Ltd. All rights reserved.
- ISSN
- 0309-0566
- DOI
- 10.1108/03090569210010013
- Publisher site
- See Article on Publisher Site
Abstract
Discusses the issues raised by general criticism of the traditional accounting‐based analysis of profitability and in particular of data quality and relevance, from the perspective of strategic marketing decisions. The major validity problem of profitability analysis is related to the assumption about sales as a cost‐driver for marketing activities. Case studies from two companies illustrate the importance of conducting the analysis based on relevant data. Suggests why and how marketing costs should be allocated to both products and customers.
Journal
European Journal of Marketing – Emerald Publishing
Published: Feb 1, 1992
Keywords: Organizational performance; Costs; Marketing information; Strategic marketing; Sales