Marketing research class lectures_61189374-Marketing

Jul 29th, 2015
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m c YOU SHOULD BE ABLE TO:1. Define accounting and financialconcepts useful in marketingmanagement.2. Describe how pro forma incomestatements are prepared.c @ A AL ASPETS O@ MARKET MAAEMET DFD COSTSc TYPES O@ OSTSVariableVariable/@ixed@ixed d SldOerVariablePrraediedSelliExpeeMaerialOvereadAdveriiReSalaryLabrSaleiiSalePriAdiiraive/lerialii/BOerDiOerOerOerc TYPES O@ OSTSVariable re expenses that are uniform per unitof output within a relevant time period(i.e. budget year). Fluctuate in direct proportion to thenumber of units produced.c TYPES O@ OSTSVariable re divided into two categories: d SldMaterials, labor, and overhead tied directlyto production.OerVariableariable expenses not tied to production butdo vary with volume. ncludes salescommissions, discounts, etc.c TYPES O@ OSTS@ixed re expenses that do not fluctuate withoutput volume within a budget year. On a per-unit basis, decrease as the numberof units over which they are allocatedincrease. emain unchanged regardless of thenumber of units produced.c TYPES O@ OSTS@ixed re divided into

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