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) أنموذج ( أ ) الخاص برسائل الماجستير و اطاريح الدكتوراة ( اخر شهادة University of Baghdad College Name College of Administration and Economics Department Accounting Full Name as written in Passport Salah H. Mohammed Al-Khalidi e-mail [email protected] Career Assistant Lecturer Master Lecturer Assistant Professor Professor PhD حاليا طالب دكتوراه Thesis Title Using ABC System for Assigning and Allocating Marketing Costs and Directing Pricing Decisions Year 2004 Abstract ABC system is considered the most modern and accurate system in determining products costs at present time. So this research deals with the importance and necessity of using ABC system in assigning marketing costs to direct the significant managerial decisions such as pricing decisions. The increase in marketing costs have increased their importance, and this requires to assign them to products in making pricing decisions, and not only assign production costs; as the traditional systems information have become misleading & confused, and the management can’t depend on them in making the significant decisions such as pricing decisions and products profitability valuation decisions. In addition to that the allocation of marketing costs to cost objectives (product, customer) must be done in a logical accurate way to get the most accurate costs of products, and to support the management with the more objective information. Hence, ABC system is used to assign those costs and this study aims to show the possibility of using ABC system in assigning marketing costs and the importance of that in directing pricing decisions. This research consists of four chapters; the first one in title “marketing costs and pricing decisions” includes three parts . The first one contains the concept of marketing and marketing costs, their characteristics, and importance at present time. The second one deals with the main purposes of classifying costs . Whereas the third part includes one of the previous purposes which is making managerial decisions represented in pricing decisions, it contains pricing concepts, its importance, objectives, and the essential methods of pricing, with advantage and disadvantage of each method . The second chapter in title “The concept and importance of ABC system and its designing steps”, deals with ABC system in two parts . The first one includes ABC system concept, the reasons of its emergence, the philosophy of ) أنموذج ( أ ) الخاص برسائل الماجستير و اطاريح الدكتوراة ( اخر شهادة ABC system, the essential indicators dependent in applying this system, and the benefits achieved of applying it. The second one shows the essential steps of designing ABC system in marketing companies and the role of this system in directing pricing decisions. The third chapter represent the practical part of this research which titled “Applying ABC system in Oil Products Distribution Company (State Co.) / The Middle” . This chapter contains four parts , the first one includes a historical and acknowledging summary about the company, the sample of this research (Oil Products Distribution Company (State Co.) / The Middle) , the second one shows the steps of applying ABC system in that company . The third one is about operating ABC system in the company to determine the products costs, and how much it is important in directing pricing decisions. Whereas the fourth one includes the determinations of mechanism dependent in pricing products for the distributing company, and determining the suggestive prices by depending on cost information that provided the ABC system. Finally the fourth chapter which is “ The conclusions and recommendations”. It is of two parts, the first one is about the conclusions, and the second one is about the recommendations.