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- Title
BASES FOR ALLOCATING DISTRIBUTION COSTS.
- Authors
Watson, Robert H.
- Abstract
The article reports on methods of distribution cost allocation and their applications in the field of marketing. The author focuses on evaluating methods used to allocate costs and determining whether or not those methods aid in the decision making processes of marketing management. It is suggested that there are two ways of measuring distribution cost allocation, one way is inspectional and the other analytical. Cost allocation applications for marketing and distribution expenses including transportation, selling, and storage are discussed. It is further recommended that tests be conducted to establish the relationship between cost and result in any allocation procedure.
- Subjects
COST allocation; INDUSTRIAL costs; DISTRIBUTION costs; MARKETING management; DECISION making; MARKETING; COST control; COST centers (Accounting); ADVERTISING &; economics; INVENTORY accounting; OVERHEAD costs; RESOURCE allocation; ACCOUNTING
- Publication
Journal of Marketing, 1951, Vol 16, Issue 1, p29
- ISSN
0022-2429
- Publication type
Article
- DOI
10.2307/1247435