营销管理会计:一个跨学科的议题

Abstract

现代营销已经从生产、销售导向转向顾客导向,而管理会计的重心仍然停留在内部制造成本的核算上,无法为营销决策提供充分的信息支持,现代营销日益要求以顾客为基础进行营销成本管理。【英文摘要】Modern marketing has shifted from production and sales-orientation to customer-orientation, while managerial accounting still focuses on internal manufacturing cost accounting, unable to provide adequate information support to marketing decision-making. Modern marketing increasingly requires managing marketing cost based on customers.