市场营销学-营销控制报表精编.ppt

The Marketing Control Statement (MCS) Flores MBA Program E. J. Ourso College of Business * Wooden Binoculars $5000 Sale $2500 How many wooden binoculars will Pottery Barn sell at $25 ? Flores MBA Program E. J. Ourso College of Business * The Marketing Control Statement Revenue (Rev) - Variable Cost of Goods Sold (COGS) Gross Marketing Contribution (GMC) - Programmed Marketing Costs (PGMMC) Net Marketing Contribution (NMC) We have an income statement, and everyone understands it. Why do we need another statement? Flores MBA Program E. J. Ourso College of Business * Revenue - All Expenses - Depreciation, Amortization, Interest - Taxes Net income Focuses attention on cost-cutting, not proactive marketing because there is not an easy-to-follow path from changes in items to real dollars. Better to have a tool that can help make better managerial decisions, where results flow directly to the bottom line. Traditional Income Statement Flores MBA Program E. J. Ourso College of Business * Once school starts, Blue Bayou Water Park is open only on weekends Until Labor Day. How did management make this decision? What costs were considered? Number of visitors/day Interest Expenses Property taxes Depreciation Electricity Maintenance Chemicals Insurance Employees (management) Security Employees (park) Cleanup Items that are relevant are Incremental and Avoidable. Incremental Avoidable Costs Flores MBA Program E. J. Ourso College of Business * Rev - COGS GMC - PGMMC NMC Proves that marketing is what counts. Everything else is overhead! → Need an understanding of contribution and types of costs: Contribution: Money directly produced by a sale. Profit includes weird accounting fictions like amortization and depreciation. Contribution looks at real money. Costs: Variable, Fixed, Programmed, Avoidable, Opportunity, Marginal Same as income or price (per-unit) Direct variable costs only (no overhead) Total contribution provided by