Course: BBA II
University: Rajasthan University
Subject Name: Marketing Management (M.M)
Subject Code: 202
Unit: 5 (Control of Marketing Operations)
Syllabus:
- Need and Phase of Control
- Techniques of Controlling (Budgeting, Sales Analysis, Distribution Cost Account and Analysis)
- Marketing Audit
2. MARKETING MANAGEMENT
UNIT 5: SYLLABUS
Marketing Management: Control of Marketing Operations
Need and Phase of Control
(as per University of Rajasthan)
Techniques of Controlling
Marketing Audit
Budgeting, Sales Analysis, Distribution Cost Account and Analysis
3. Market(ing) control refers to the measurement of the company’s
marketing performance in terms of
-the sales revenue generated
- market share captured
- profit earned
Here, the actual result is compared with the standard set, to find out the
deviation and make rectifications accordingly.
The management must exercise proper control over the marketing
operations to
- ensure error-free results
- optimum utilization of the resources
- achievement of the planned objectives.
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
MEANING
1/2
4. Figure: Philip Kotler
Father of Marketing
For General Knowledge
Philip Kotler, known as father of Marketing is an American
marketing author, consultant, and professor emeritus of
International Marketing at the Kellogg School of Management at
Northwestern University (1962–2018).
He defines Marketing Control as:
"Marketing Control is the process of taking steps to bring actual
results and desired results closer together"
2/2
ABOUT - PHILIP KOTLER
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
5. HELPS IN KEEPING ALL
MARKETING OPERATIONS
IN RIGHT DIRECTION
HELPS IN BETTER
UTILIZATION OF
MARKETING RESOURCES
HELPS IN IMPROVING THE
PERFORMANCE OF
MARKETING DEPARTMENT
HELPS MARKETING
MANAGER TO DELEGATE
HIS AUTHORITY TO THE
LOWEST POSSIBLE EXTENT
MINIMIZES THE CHANCE
OF MISTAKES
IMPROVE THE
EFFECTIVENESS OF
MARKETING PLANNING
HELPS IN COORDINATION
OF THE ACTIVITIES OF THE
VARIOUS DEPARTMENT
HELPS IN MARKETING
DECISION-MAKING
NEEDS
NOTE: NEEDS AND IMPORTANCE HAVE COMMON POINTS
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS 1/1
6. IMPORTANCE/SIGNIFICANCE
A good control system
provides timely information to
management which is very
useful in taking corrective
actions. Control reveals
deficiency in planning so that
suitable action can be taken
to improve plans and policies.
PROVIDES INFORMATION
Control facilitates
delegation and
decentralization of
authority. It helps to
expand the span of
supervision.
DELEGATION &
DECENTRALIZATION
It forces the individuals to
integrate their efforts and
to work as a team for the
achievement of
standards.
GROUP EFFORTS
It measures progress
towards the goal and
brings adjustments, if any,
required in day-to-day
operations.
MEASURES PERFORMANCE
Absence of control leads to
a lowering of morale among
employees because they
cannot predict what will
happen to them. They
become the victims of the
bias and repression of the
superior.
MOTIVATION
Helps ensure that actions
proceed according to plans,
that proper direction, is
taken, and various factors
are maintained in their
correct inter
relationships, so
that adequate coordination
is attained.
UNITY OF DIRECTION
NOTE: NEEDS AND IMPORTANCE HAVE COMMON POINTS
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS 1/1
7. WHAT IS HAPPENING?
IS PERFORMANCE
MATCHING WITH
STANDARDS?
PERFORMANCE
MEASUREMENT
WHY IT IS HAPPENING?
FINDING OUT
DEVIATIONS IN
PERFORMANCE
PERFORMANCE
DIAGNOSIS
WHAT DO YOU WANT
TO ACHIEVE?
STANDARDS ARE SET
(QUALITATIVE OR
QUANTATIVE)
GOAL SETTING
01 02 03 04
PROCESS
WHAT SHOULD WE DO
ABOUT IT?
SEARCHING FOR
CORRECTIVE ACTION
AND IMPLEMENT IT
CORRECTIVE
ACTION
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS 1/1
9. Meaning:
- Predetermined guidelines laid down by the management of the
organization.
It outlines:
- Market where it is being aimed at. (To whom market serves)
- How it is to be catered at the level of profitability, which is to be
achieved. (How to become profitable)
- The policy should be clearly defined before the business is
commenced.
Three Basic Policies:
(i) Financial Policy - Determine profitability and the contribution to the
total profit.
(ii) Marketing Policy- Identify the broad market that has to be served
(iii) Catering Policy - Evolved from the marketing and financial policy.
Usually applied to restaurants where food and beverages are involved to
cater.
2/4
PHASE (1) PLANNING
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
10. After defining the policies it is important to outline that how they
are to be interpreted in day to day control activities.
The operational control consists of:
(i) Purchasing
(ii) Receiving
(iii) Storing
(iv) Issuing
(v) Production control
(vi) Sales control
3/4
PHASE (2) OPERATIONAL
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
11. It consist of 3 stages:
F & B cost reporting:- The cycle of production is often perishable
so it is compulsory to update your F&B cost reporting weekly or
monthly. (applied to Food and Beverage industries)
Assessment: In case of a large unit it is necessary that someone
from the f & b department analyses the f & b reports and confirm
them with the budget & with potential food cost.
Correction: Control system does not cure or prevent problems
occurring when the analysis of a performance of a department
states that there is a problem. A corrective measure has to be
taken to set aside any problem.
4/4
PHASE (3) MANAGEMENT CONTROL AFTER EVENT
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
12. According to Philip Kotler,
There are 4 types of Marketing Control Techniques:
Figure: Philip Kotler
Father of Marketing
PROFITABILITY
CONTROL
EFFICIENCY
CONTROL
ANNUAL PLAN
CONTROL
01 02
03 04
STRATEGIC
CONTROL
TECHNIQUES
1/27
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
13. - Annual plan control is the monitoring of current marketing
efforts and results to ensure that the annual sales and the profit
goals are achieved.
- Annual plan control signifies continuous ongoing performance
verification against the annual plan and taking the necessary
corrective actions.
- It is responsibility of the top and middle management to examine
whether planned results are being achieved in terms of:
(i) sales (ii) profits (iii) costs (iv) finance
(v) attitudes of participants in marketing operations
TECHNIQUE (1) ANNUAL PLAN CONTROL
INTRODUCTION
2/27
1/8
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
14. The heart of annual plan control is the management by
objectives. Under this, four steps are involved namely:
(i) Setting monthly or quarterly goals in the annual plan.
(ii) Monitoring the actual performance in the back-ground of
planned goals.
(iii) Determination of causes of exceptional or serious deviations.
(iv) Taking necessary corrective action to plug the gaps between
goals and performance. This entails even changing the original
progress, plans and goals.
TECHNIQUE (1) ANNUAL PLAN CONTROL
STEPS
3/27
2/8
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
15. The marketing personnel charged with the control
responsibility make’s use of five tools namely:
(i) Sales analysis
(ii) Market share analysis
(iii) Market expense analysis
(iv) Financial analysis
(v) Attitude tracking
TECHNIQUE (1) ANNUAL PLAN CONTROL
TOOLS
4/27
3/8
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
16. - A sales analysis is a detailed report that offers a more profound
understanding of a business’s sales performance, customer data, and
the revenue.
- Organization can quantify and get insights on metrics like current
and past sales, emerging trends, and so many others that matter to
your business.
The most valuable Key Performance Indicators(KPI) include:
(i) Regional Sales (ii) Sales Per Rep (iii) Average Purchase Value
(iv) Sell-Through Rate (v) Cannibalization Rate (vi) Conversion Rate
(vii) Sales to Date (viii) Sales Opportunities (ix) Sales Targets
(x) Sales Growth
TECHNIQUE (1) ANNUAL PLAN CONTROL
(I) SALES ANALYSIS
5/27
4/8
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
17. This method enables management to
determine their progress towards sales
goals and detect increasing or decreasing
product demand
SALES TREND ANALYSIS
A performance analysis measures the
effectiveness of a sales strategy by
monitoring a sales team's performance
SALES PERFORMANCE ANALYSIS
A predictive sales analysis is generated by
forecasting software, which uses historical
trends to anticipate future risks and
opportunities. This enables companies to
mitigate threats and prepare teams to
capitalize on emerging customer demand.
PREDICTIVE SALES ANALYSIS
Also known as sales management, sales
effectiveness analysis monitors each
representative's performance to teach
them how to finalize a purchase.
SALES EFFECTIVENESS ANALYSIS
Diagnostic analysis finds the causes
behind KPIs and sales trends to determine
how to make improvements
DIAGNOSTIC ANALYSIS
Businesses that offer several product lines
and variances need to conduct a routine
product sales analysis to determine which
items are lagging sales
PRODUCT SALES ANALYSIS
SALES ANALYSIS - TYPES
6/27
5/8
TECHNIQUE (1) ANNUAL PLAN CONTROL
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
18. - It is the study of comparison between firm’s sales and its
competitor's performance; rather it is to ascertain the percentage
share of the firm in the industry’s sales.
- It has to determine whether it has attained the target market share
both in aggregate and break-up aspects like products, regions and the
customers. (taking customers from competitors with their good
product)
- If used in combination with sales analysis, market share analysis
should reveal certain useful clues regarding the firm’s marketing
performance.
TECHNIQUE (1) ANNUAL PLAN CONTROL
(II) MARKET SHARE ANALYSIS
7/27
6/8
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
19. - It is also known as marketing expense analysis.
- The firm is to make sure that the managers are not spending more
than the set limits on marketing expenses to achieve the sales goals.
- There can be preset marketing expense to sales ratio and the
component expense ratios.
- The actual expenses and sales are to be compared with those of
planned and the deviations are to be noted, causes are to be found
and remedial measures are to be prescribed for correcting the
situation.
- For this purpose, control charts could be used. Control of costs
means control of profitability indirectly
TECHNIQUE (1) ANNUAL PLAN CONTROL
(III) MARKET EXPENSE ANALYSIS
8/27
7/8
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
20. Organisations are interested in
- not just building up sales
- but also finding and applying profitable strategies
- through financial analysis
- It is also known as Ratio analysis.
Ratio analysis is the process of determining and interpreting the
numerical relationship between two variables.
A ratio is a statistical yardstick to measure the relationship between
two variables expressed either as a quotient or a percentage.
TECHNIQUE (1) ANNUAL PLAN CONTROL
(IV) FINANCIAL ANALYSIS
9/27
8/8
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
21. Profitability Control exercise:
- Control over marketing activities for profitability
Certain profitability related standards are set
and compared with actual profitability results to find out
how far company is achieving profits.
Process of Profitability Analysis
(i) Identifying Functional Expenses
(ii) Assigning Function Expenses to Marketing Entities
(iii) Preparing Profits and Loss statement
(iv) Taking Action
TECHNIQUE (2) PROFITABILITY CONTROL
INTRODUCTION
10/27
1/2
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
22. It consists of determining expenses to be
incurred for the marketing activities like
salaries, rents, advertising, selling and
distribution, packing and delivery, billing
and collection, etc.
(1) IDENTIFYING FUNCTIONAL EXPENSES
PROCESS OF PROFITABILITY ANALYSIS
TECHNIQUE (2) PROFITABILITY CONTROL
Expenses of particular head (for example,
salary or advertising) are associated with
different entities like products, channels,
territories or customers groups.
(2) ASSIGNING FUNCTION EXPENSES TO
MARKETING ENTITIES
A profit and loss statement is prepared to
evaluate their relative performance. Based
on relative performance in form of
profitability, management can decide on
products, channels or territories to be
expanded, reduced or eliminated.
(3) PREPARING PROFITS AND LOSS
STATEMENT
On the basis of the profit and loss statement,
necessary actions can be directed.
Actions include one or more of followings:
i. Expanding product(s)
ii. Reducing product(s)
iii. Eliminating product(s)
iv. Reducing any of the expenses
v. Increasing sales, etc.
(4) TAKING ACTION
11/27
2/2
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
23. Efficiency control shows the ways to improve efficiency
of various marketing entities like:
(i) sales force
(ii) advertising
(iii) distribution
(iv) sales promotion, etc.
This control concerns with:
- measuring spending efficiency
Ways of improving efficiency:
- Improving ability of various marketing activities
to contribute more in reaching the goals.
- Reducing expenses or wastage.
TECHNIQUE (3) EFFICIENCY CONTROL
12/27
1/2
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
24. TECHNIQUE (3) EFFICIENCY CONTROL
TYPES OF EFFICIENCY CONTROL
Actual performance of sales force is
compared with these criteria to find out
deviation, and, accordingly, necessary
actions are taken.
(1) SALES FORCE EFFICIENCY CONTROL
Major part of promotion budget is
consumed by advertising alone. So, it is
extremely necessary to find out efficiency
level of advertising efforts
(2) ADVERTISING EFFICIENCY CONTROL
Sales promotion efficiency measures the
impact of sales promotion efforts on sales,
profits, competitiveness, and consumer
satisfaction.
(3) SALES PROMOTION EFFICIENCY
CONTROL
Distribution efficiency control measures
how far company’s distribution system is
efficient to achieve marketing goals.
(4) DISTRIBUTION EFFICIENCY CONTROL
Marketing research is process of gathering,
analyzing, and interpreting data relating to
any marketing problem
(5) MARKETING RESEARCH EFFICIENCY
CONTROL
13/27
2/2
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
25. Strategic Control processes allow managers to:
- evaluate a company’s marketing program
- from a critical long-term perspective.
This involves:
- a detailed and objective analysis of a company and
- its ability to maximize its strengths and market opportunities.
It answers the question:
How far is the firm capable to exploit emerging
marketing opportunities and face challenges and threats?
TECHNIQUE (4) STRATEGIC CONTROL
14/27
1/2
1/12
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
26. TECHNIQUE (4) STRATEGIC CONTROL
METHODS/TOOLS OF STRATEGIC CONTROL
THE MARKETING
AUDIT
THE MARKETING
EXCELLENCE
REVIEW
THE MARKETING
EFFECTIVENESS
REVIEW
01 02 03 04
THE ETHICAL AND
SOCIAL
RESPONSIBILITY
REVIEW
15/27
2/2
2/12
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
27. A company which evaluate itself, is called a
marketing-effectiveness rating review.
In order to rate its own marketing effectiveness, a company
examines its customer philosophy, the adequacy of its marketing
information, and the efficiency of its marketing operations.
It will also closely evaluate the strength of its marketing strategy
and the integration of its marketing tactics.
TECHNIQUE (4) STRATEGIC CONTROL
(I) THE MARKETING EFFECTIVENESS REVIEW
16/27
1/2
3/12
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
28. TECHNIQUE (4) STRATEGIC CONTROL
(I) THE MARKETING EFFECTIVENESS REVIEW
It shows company’s approach
toward customers
COMPANY’S CUSTOMER
PHILOSOPHY
COMMON CRITERIA
It shows the way company
integrates efforts of all divisions and
departments for achieving
marketing goals.
INTEGRATED MARKETING EFFORTS
It shows company’s broad and
long-term plans for survival and
growth. It also indicates firm’s
long-term plans for profits, sales,
and expansion.
COMPANY’S STRATEGIC
ORIENTATION
It studies company’s policies and
practices to collect, use, and
disseminate critical information on a
regular basis.
MARKETING INFORMATION
It shows how efficiently a company
managing its current operations.
OPERATIONAL EFFICIENCY
17/27
2/2
4/12
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
29. TECHNIQUE (4) STRATEGIC CONTROL
(II) THE MARKETING AUDIT
It is systematic examination/investigation of all critical aspects
of marketing department.
Philip Kotler defines:
"A marketing audit is a comprehensive, systematic, independent,
and periodical examination of a company’s marketing
environment, objectives, strategies, and activities with a view to
determine problem areas and opportunities, and recommending
a plan of action to improve the company’s marketing
performance."
Figure: Philip Kotler
Father of Marketing
18/27
1/4
5/12
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
30. TECHNIQUE (4) STRATEGIC CONTROL
(II) THE MARKETING AUDIT - FEATURES/CHARACTERISTICS
The marketing audit covers all
the major marketing activities of
a business unit
COMPREHENSIVE
It is a systematic examination of
all marketing operations. It is a
well-planned and orderly task. All
aspects are audited minutely.
SYSTEMATIC
Marketing audit is conducted
objectively (bias-free) or neutrally.
It includes self-audit, internal, or
external audit.
INDEPENDENT
The marketing audit should be
conducted regularly to detect
problems and avoid crisis.
PERIODICAL
Its purpose is to find out marketing
problem areas and opportunities. It
recommends actions to improve
company’s marketing performance.
PURPOSIVE
19/27
2/4
6/12
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
31. TECHNIQUE (4) STRATEGIC CONTROL
(II) THE MARKETING AUDIT - KEY ISSUES/DECISIONS
DECIDING ON MARKETING
AUDIT OBJECTIVES
(WHY)
DECIDING ON MARKETING
AUDIT RESPONSIBILITY
(WHO)
DECIDING ON DATA TO BE
COLLECTED (WHAT)
DECIDING ON
RESPONDENTS (WHOM)
DECIDING ON TIME
(WHEN AND HOW LONG)
DECIDING ON AREAS OF
MARKETING AUDIT
(WHERE)
DECIDING ON INTENSITY OF
EXAMINATION (HOW MUCH)
DECIDING ON METHODS
AND TOOLS (HOW)
DECIDING ON AUDIT
REPORT FORMAT
DECIDING ON ACTIONS TO
BE TAKEN ON THE BASIS OF
REPORT
20/27
3/4
7/12
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
32. TECHNIQUE (4) STRATEGIC CONTROL
(II) THE MARKETING AUDIT - COMPONENTS
It examines impacts of micro and
macro factors of marketing
environment.
- Macro marketing environment
consists of demographic, economic,
environmental (ecological),
technological, political and cultural
factors.
- Micro marketing environment
includes market segments,
customers, competitors, dealers,
suppliers,
MARKETING ENVIRONMENT AUDIT
It examines company’s business mission, marketing
goals and objectives, resources capacity, and marketing
strategies.
MARKETING STRATEGY AUDIT
It examines major systems like marketing information
and research system, marketing planning system,
marketing control system, new product development
system, etc.
MARKETING SYSTEM AUDIT
It examines company’s profitability for
different products, territories, and
channels. It also examines cost-
effectiveness for various operations.
MARKETING PRODUCTIVITY AUDIT
It detects strengths and weakness, and recommends
actions for improving marketing performance.
For each of the components, appropriate auditing
questions are designed to examine how effectively the
company is performing
MARKETING FUNCTION AUDIT
21/27
4/4
8/12
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
33. TECHNIQUE (4) STRATEGIC CONTROL
(III) THE MARKETING EXCELLENCE REVIEW
The marketing excellence review is used to:
- judge how excellently the company is performing with
reference to high performing business units.
A special instrument with adequate number of criteria and
appropriate scaling can be developed to judge poor, good or
excellent performance.
22/27
1/2
9/12
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
34. MARKET/CUSTOMER
ORIENTATION
MARKET SEGMENTATION
PRODUCT QUALITY
QUALITY OF SERVICES
APPROACH TOWARD
COMPETITION
INTEGRATION AND
ALLIANCE
APPROACH TOWARD
DEALERS
INTEGRATION AND
ALLIANCE
APPROACH TOWARD
DEALERS
SOCIAL RESPONSIBILITY
AND NATIONAL SERVICES,
ETC
TECHNIQUE (4) STRATEGIC CONTROL
(III) THE MARKETING EXCELLENCE REVIEW - CRITERIA
23/27
2/2
10/12
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
35. TECHNIQUE (4) STRATEGIC CONTROL
(IV) THE ETHICAL AND SOCIAL RESPONSIBILITY REVIEW
Ethics are moral principles, norms, or standards of right or wrong.
Every business unit has social responsibilities toward a number of
stakeholders
In same way, marketing practices should be ethical with reference to
moral norms, standards, and values. Company’s products, policies, and
practices should not have adverse impact on customers, other
stakeholders, and larger interest of society.
24/27
1/2
11/12
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
36. CLEAR DEFINITIONS OF ILLEGAL,
IMMORAL, AND ANTISOCIAL
ACTIVITIES
COMPANY’S DIRECT
CONTRIBUTION FOR SOCIAL
WELFARE OF PEOPLE
THE ADHERENCE TO ALL
LAWS AND REGULATIONS IN
FORCE
USE OF BUSINESS ETHICS IN AREAS OF
PRODUCT, PRICE, PROMOTION AND
DISTRIBUTION
PRACTICE, PROMOTE MORAL PRINCIPLES AND
TO HOLD ITS EMPLOYEES FULLY RESPONSIBLE
TO OBSERVE THEM
FULFILMENT OF SOCIAL RESPONSIBILITY
TOWARD VARIOUS PARTIES
TECHNIQUE (4) STRATEGIC CONTROL
(IV) THE ETHICAL AND SOCIAL RESPONSIBILITY REVIEW
CRITERIA
25/27
2/2
12/12
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
37. It involves examining the components of budget expenditure and
revenue.
- The use of budget indicators (ratios) can help to improve
understanding of issues such as the level of implementation of
expenditure and revenue budgets or the structure of the budget.
- The main objective of budget analysis is to control expenditures and
predict future budget needs, thereby providing decision makers with
the information they need to prepare the budget for the next fiscal
period.
TECHNIQUE - BUDGET ANALYSIS
Budgeting, Sales Analysis, Distribution Cost Account and Analysis
26/27
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS
38. Distribution Cost Analysis is a technique which examines in
detail
- costs incurred in purchasing
- costs incurred in selling and delivery of goods to
the customer
It involves a study of cost control which is directly
applicable to retail and wholesale operations.
TECHNIQUE - DISTRIBUTION COST ANALYSIS
Budgeting, Sales Analysis, Distribution Cost Account and Analysis
Examples of Distribution Cost
Credits: WallStreetMojo
27/27
MARKETING MANAGEMENT - UNIT 5: CONTROL OF MARKETING OPERATIONS