Activity-Based Costing: Accounting for a Market Orientation
Document Type
Article
Publication Date
11-1-1998
Department
Marketing and Fashion Merchandising
Abstract
Market- and customer-oriented activities represent a major resource investment for a firm. Activity-based costing (ABC) provides an enhanced means for marketers to assess the cost-versus-benefits of such activities. This article describes the usefulness of ABC to marketers at various levels of decision making: unit level, product level, channel level, and segment/customer level. Examples are provided to illustrate the potential for improved marketing decision making when ABC is utilized versus traditional accounting systems. (C) 1998 Elsevier Science Inc.
Publication Title
Industrial Marketing Management
Volume
27
Issue
6
First Page
497
Last Page
510
Recommended Citation
Goebel, D. J.,
Marshall, G. W.,
Locander, W. B.
(1998). Activity-Based Costing: Accounting for a Market Orientation. Industrial Marketing Management, 27(6), 497-510.
Available at: https://aquila.usm.edu/fac_pubs/5085