Profitability Analysis by Market Segments
Open Access
- 1 July 1973
- journal article
- research article
- Published by SAGE Publications in Journal of Marketing
- Vol. 37 (3) , 48-53
- https://doi.org/10.1177/002224297303700307
Abstract
The contribution approach to cost accounting serves to relate products, channels, and/or other marketing components to the profitability of market segments. Using the profit criterion, the marketing manager can plan and control his decisions for the component being analyzed and make collateral adjustments in other elements of the marketing mix.Keywords
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