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Author
Kłeczek Ryszard, Wrona Sylwia
Title
Efektywność kosztów marketingowych - standardy pomiaru i problemy badawcze
Merketing Costs Efectivity : Selected Control Standards and Research Problems
Source
Prace Naukowe Akademii Ekonomicznej we Wrocławiu, 2000, nr 852, t. 2, s. 479-492, bibliogr. 12 poz.
Keyword
Materiały konferencyjne, Rachunek kosztów, Rachunek wyników, Efektywność marketingu, Analiza kosztów, Koszty w przedsiębiorstwie
Conference materials, Cost accounting, Income statement, Marketing efficiency, Cost analysis, Costs in companies
Note
summ.
Abstract
Przedstawiono wybrane standardy analizy kosztów przydatnych z punktu widzenia podejmowania decyzji marketingowych. Następnie sformułowano problemy badawcze dotyczące kwestii stosowania tych standardów przez komórki marketingu w polskich przedsiębiorstwach.

The article presents some selected standard techniques of marketing costs control: functional costing, segmental contribution margin analysis, average sales visit cost and profitable transactions control, salesforce productive time control and return on assets managed (return of current investment). Because profitability is one of the bases of marketing concept, the authors of the article formulate some research problems concerning the use of marketing cost control standards among polish companies. Research following such a problems could reveal an important aspect of marketing orientation of businesses in Poland. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Cited by
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ISSN
0324-8445
Language
pol
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