Profitability Analysis by Market Segments

1973 ◽  
Vol 37 (3) ◽  
pp. 48-53 ◽  
Author(s):  
Leland L. Beik ◽  
Stephen L. Buzby
Keyword(s):  
Cost Accounting ◽  
Marketing Mix ◽  
Marketing Manager ◽  
Market Segments ◽  
Profitability Analysis ◽  
And Control

The contribution approach to cost accounting serves to relate products, channels, and/or other marketing components to the profitability of market segments. Using the profit criterion, the marketing manager can plan and control his decisions for the component being analyzed and make collateral adjustments in other elements of the marketing mix.

GOVERNMENT/BUSINESS SYNERGY: EARLY AMERICAN INNOVATIONS IN BUDGETING AND COST ACCOUNTING

1992 ◽  
Vol 19 (2) ◽  
pp. 123-145 ◽  
Author(s):  
R. Penny Marquette ◽  
Richard K. Fleischman
Keyword(s):  
Twentieth Century ◽  
Progressive Era ◽  
Cost Accounting ◽  
American Government ◽  
Significant Cost ◽  
Industrial Environment ◽  
Early American ◽  
Planning And Control ◽  
And Control ◽  
Governmental Budgeting

This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods were initially developed by municipal reformers of the Progressive era and were subsequently adapted by business for planning and control purposes. In like fashion, standard costing and variance analysis were significant cost accounting techniques born to an industrial environment which came to contribute markedly to a continuing improvement of governmental budgeting procedures.

ANALISIS STRATEGI PEMASARAN DALAM PENINGKATAN JUMLAH NASABAH PRODUK TABUNGAN BRITAMA PADA PT. BANK RAKYAT INDONESIA (Persero), Tbk KANTOR CABANG PALOPO

2021 ◽  
Author(s):  
Rosnaini Daga
Keyword(s):  
Marketing Strategy ◽  
Relationship Marketing ◽  
Customer Service ◽  
Marketing Mix ◽  
Marketing Manager ◽  
Product Price ◽  
Service Strategy

Penelitian Ini berjudul “Analisis Strategi Pemasaran Dalam Peningkatan Jumlah Nasabah Produk Tabungan Britama Pada PT.Bank Rakyat Indonesia (Persero) Tbk. Penelitian ini bertujuan untuk Mengethui dan menganalisis strategi pemasaran yangdigunakan dalam peningkatan jumlah nasabah produk tabungan britama pada PT Bank Rakyat Indonesia (Persero), Tbk kantor cabang Palopo.Metode analisis yang digunakan dalam penelitian ini yaitu metode deskriftif kualitatif. Informan ditentukan dengan teknik purposive, yaitu teknik penentuan subjek (informan) berdasarkan kriteria dan tujuan dari penelitian ini. Kriteria yang dipilih adalah Kepala Bagian Marketing Manager PT. Bank Rakyat Indonesia (Persero) Tbk, Kantor Cabang Palopo JL. K.H Ramli No. 2, Palopo, Sulawesi Selatan dengan tidak berdasarkan jenis kelamin dan mereka siap menjadi informan. Informan yang digunakan adalah 1 (satu) orang dan memungkinkan adanya penambahan jika tujuan penelitian belum tercapai.Hasil penelitian menunjukkan bahwa telah terjadi peningkatan jumlah nasabah pada PT Bank Rakyat Indonesia (Persero), Tbk kantor cabang Palopo. Strategi pemasaran yang dilakukan untuk meningkatkan jumlah nasabah pada PT Bank Rakyat Indonesia (Persero) tidak jauh dari unsur marketing mix yaitu Place, Product, Price, dan Promotion. Strategi yang paling tepat adalah melalui strategi Relationship Marketing Strategy,, Strategy Superior Customer Service, Strategy Unconditional Guarantees, dan strategi penanganan keluhan yang efektif.

RETAILER’S SLOGAN IN THE FUNCTION OF PRICE IMAGE

2021 ◽  
Author(s):  
Jelena Franjković ◽  
Keyword(s):  
Competitive Advantage ◽  
Significant Role ◽  
Price Level ◽  
Marketing Mix ◽  
Consumer Perception ◽  
Successful Management ◽  
High Turnover ◽  
And Control ◽  
Price Image

The image of the retail brand and the price image of the retailer are of significant importance for achieving a competitive advantage and long-term strengthening of the overall image. Retailers’ slogans should reflect their overall strategy and facilitate and consolidate the desired positioning in the minds of customers, ie consumers. The paper studies retailers with predominantly food products, i.e., high-turnover products. Retailers who sell products of different brands find it more difficult to manage and control the positioning of their brand, and the price image also plays a significant role in this. This paper aims to investigate and compare consumer perception of retailers’ slogans and their price image. A primary survey was conducted with persons participating in the purchase of groceries for their household and included the top five retailers in the Croatian market. The results showed that the slogan of retailers can play an important role in the successful management of the price image. The compliance of the perception of the price image of retailers by the respondents with the associations of their slogans to the price level was noted. Finally, it is concluded that the harmonization of all elements of the retail marketing mix facilitates and strengthens the desired positioning in the minds of consumers, and thus the price image.

scholarly journals EVALUASI STRATEGI PEMASARAN PADA MASA PANDEMI COVID19

VALUE ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 39-56
Author(s):  
Harry Ramadhan ◽  
Endah Widati ◽  
Ibnu Fiqhan Muslim
Keyword(s):  
Marketing Strategy ◽  
Research Method ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
Business Environment ◽  
Marketing Mix ◽  
Analysis Techniques ◽  
Profitability Analysis ◽  
The World ◽  
Food And Beverage

Competition in the restaurant and cafe industry at this time is very tight and competitive. This is marked by the growing number of new competitors in the world of Resto and Cafe. The restaurant and cafe industry as one of the food and beverage supply sectors that can support national and regional economic development. In Depok, there are 170 restaurants and cafes operating. The purpose of this study was to find out how the results of the implementation of Marketing Strategy During the Covid19 Pandemic at Like No Other Cafe Depok. The research method used is descriptive qualitative method. Using interviews, questionnaires and observations to related parties as data collection techniques. Thus, the data analysis techniques used were VRIO and PESTLE analysis to analyze the business environment, profitability analysis to evaluate the results of the implementation of the marketing mix program used and descriptive analysis to analyze planning, implementation and marketing strategy activities. The results showed that the strategy implemented by Like No Other Cafe during the Covid19 pandemic was considered effective so that Like No Other Cafe was still able to survive and generate income even though the income was only 50% of normal conditions.

Ethical Yielding

2015 ◽  
pp. 229-237
Keyword(s):  
Product Development ◽  
Capacity Management ◽  
Yield Management ◽  
Customer Profitability ◽  
Market Segments ◽  
Profitability Analysis ◽  
Regular Customer ◽  
Value Relations

Customer Profitability Analysis (CPA) is a procedure that provides management with information related to customers that will allow them to manage revenue from a profit perspective. The data attained from CPA will assist with decisions regarding marketing, product development, and capacity management to create a customer mix, which will provide the best profit results. BAR means the best available rate, in which a regular customer is charged in case he has approved to reserve. The various stages of yield management include: 1) grow a profit culture, 2) study the overall demand, 3) create price value relations, 4) form suitable market segments, 5) evaluate the pattern of demand, 6) find the failures and denials, and 7) assess and review the system.

scholarly journals Building Sustainability into Services Marketing: Expanding Decision-Making from a Mix to a Matrix

2018 ◽  
Vol 10 (9) ◽  
pp. 2992 ◽  
Author(s):  
Alan Pomering ◽  
Lester Johnson
Keyword(s):  
Decision Making ◽  
Planning Process ◽  
Triple Bottom Line ◽  
Services Marketing ◽  
Marketing Mix ◽  
Marketing Manager ◽  
Bottom Line ◽  
Traditional Concept ◽  
Sustainability Performance ◽  
Marketing Function

The purpose of this study is to develop a framework that will provide the services marketing manager a systematic, holistic and transparent means of enhancing sustainability performance through the marketing function. We review the literature dealing with the confluence of services marketing and sustainability, identify gaps in current sustainability-services marketing literature and inductively develop a conceptual framework for Sustainability Services Marketing (SSM). We describe services marketing practice examples in order to uncover the implications of a sustainability focus for services marketing and illustrate how to operationalise the framework. The resulting framework, (i) ensures that sustainability is incorporated into the strategic services marketing planning process, (ii) adapts and expands the traditional concept of the services marketing mix, by adding Partnerships to the traditional mix elements, and (iii) cross-references services marketing mix decision-making with the triple bottom line to describe the marketing task in terms of a matrix rather than a mix. This permits sustainability benchmarking and planning across the triple bottom line, and across the range of activities the services marketing manager might be expected to manage in order to enhance sustainability performance. We shift services marketing management attention to a broader and more sustainability-responsible whole-of-business approach. This research provides timely and effective guidance for the services marketing manager seeking to enhance his or her business’s sustainability performance in a systematic, holistic, and transparent way.

Profitability Analysis by Market Segments

1973 ◽  
Vol 37 (3) ◽  
pp. 48 ◽  
Author(s):  
Leland L. Beik ◽  
Stephen L. Buzby
Keyword(s):  
Market Segments ◽  
Profitability Analysis
Sign in / Sign up

Export Citation Format

Share Document