Promotion Costing

Marta Targowicz

Abstract

The main objective of the dissertation is the elaboration of the conceptual model of promotion costing regarding the place of the promotion activity in entities. All problems are considered – simultaneously - in two groups of organizations – one of them are units in which the promotion activity supports the main activity and the other one-units in which the promotion activity is the basic activity. The miner objectives are: presenting definitions of the investigated area regarding different approaches, such as marketing, economic, technical to focus on building the definition of the promotion for this dissertation’s purpose; analyzing internal and external conditions of conducting the promotion activity; describing a model process of the promotion with the identification of the activities; providing a definition of the promotion costs and describing main criteria of the classification of the promotion costs; presenting a proposed complex structure of cost objects of the promotion and a hierarchy of cost drivers of the promotion costs; presenting rules of measuring, recording, allocating of the promotion costs; describing procedures of planning and controlling the promotion costs; considering the implications of the proposed conception of promotion costing for management practice. In this dissertation verified the thesis that the implementation of activity based costing focused on different cost objects, linked with target costing and normative costing enables more effective managing of the promotion costs.
Diploma typeDoctor of Philosophy
Author Marta Targowicz
Marta Targowicz,,
-
Title in EnglishPromotion Costing
Languagepl polski
Certifying UnitFaculty of Management, Information Systems and Finance (MISaF)
Disciplineekonomia / nauki ekonomiczne(nauki ekonomiczne) / nauki społeczne()
Defense Date11-03-2013
End date21-03-2013
Supervisor Danuta Sołtys (EaE / IES / KRiCP)
Danuta Sołtys,,
- Katedra Rachunkowości i Controllingu Przedsiębiorstw

Internal reviewers Edward Nowak (MISaF / IR / KRC)
Edward Nowak,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu
External reviewers Maria Hass-Symotiuk
Maria Hass-Symotiuk,,
-
Pages361
Keywords in Englishcost accounting, promotion, costs of processes activities, target costs, normative costs
Abstract in EnglishThe main objective of the dissertation is the elaboration of the conceptual model of promotion costing regarding the place of the promotion activity in entities. All problems are considered – simultaneously - in two groups of organizations – one of them are units in which the promotion activity supports the main activity and the other one-units in which the promotion activity is the basic activity. The miner objectives are: presenting definitions of the investigated area regarding different approaches, such as marketing, economic, technical to focus on building the definition of the promotion for this dissertation’s purpose; analyzing internal and external conditions of conducting the promotion activity; describing a model process of the promotion with the identification of the activities; providing a definition of the promotion costs and describing main criteria of the classification of the promotion costs; presenting a proposed complex structure of cost objects of the promotion and a hierarchy of cost drivers of the promotion costs; presenting rules of measuring, recording, allocating of the promotion costs; describing procedures of planning and controlling the promotion costs; considering the implications of the proposed conception of promotion costing for management practice. In this dissertation verified the thesis that the implementation of activity based costing focused on different cost objects, linked with target costing and normative costing enables more effective managing of the promotion costs.
KBN classificationekonomia
Thesis file
TARGOWICZ MARTA RACHUNEK KOSZTOW PROMOCJI.pdf 3,62 MB
Other files
zal_2_1Marta Targowicz.pdf 122,45 KB

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