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Profit-based sales targets : ウィキペディア英語版 | Profit-based sales targets "In launching a program, managers often start with an idea of the dollar profit they desire and ask what sales levels will be required to reach it. Target volume (#) is the unit sales quantity required to meet an earnings goal. Target revenue ($) is the corresponding figure for dollar sales. Both of these metrics can be viewed as extensions of break-even analysis. . . . Increasingly, marketers are expected to generate volumes that meet the target profits of their firm. This will often require them to revise sales targets as prices and costs change." In a survey of nearly 200 senior marketing managers, 71 percent responded that they found the "target revenues" metric very useful, while 70 percent found the "target volumes" metric to be very useful.〔Farris, Paul W.; Neil T. Bendle; Phillip E. Pfeifer; David J. Reibstein (2010). ''Marketing Metrics: The Definitive Guide to Measuring Marketing Performance.'' Upper Saddle River, New Jersey: Pearson Education, Inc. ISBN 0137058292. The Marketing Accountability Standards Board (MASB) endorses the definitions, purposes, and constructs of classes of measures that appear in ''Marketing Metrics'' as part of its ongoing (Common Language in Marketing Project ).〕
== Purpose ==
The purpose of profit-based sales target metrics is "to ensure that marketing and sales objectives mesh with profit targets." In target volume and target revenue calculations, managers go beyond break-even analysis (the point at which a company sells enough to cover its fixed costs) to "determine the level of unit sales or revenues needed not only to cover a firm’s costs but also to attain its profit targets."〔
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Profit-based sales targets」の詳細全文を読む
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