Marketing Costs in Accounting Measurements

摘要

Accounting for marketing costs in compare with other manufacturing costs should be as importance as cost allocation for manufacturing costs. Also, marketing costs behavior would be suitable for Cost-Volume-Profit (CVP) analysis. Foster and Gupta (1994) brought this issue up for both efficiency and effectiveness of marking departmental and functional highlights. These highlights will help managers and other users of accounting information to make a better decision regarding to these types of selling and advertising costs in current and strategic planning. Marketing costs are one of strategic factor of the cost structures of almost all organizations forms.