ABSTRACT
I. INTRODUCTION M arketing costs are an im portan t com ponent of the cost s tru c tu re s of
m any organizations. To date, the lite ra tu re on cost m anagem en t (CM) h a s given relatively m inor consideration to m arketing costs. The re la ted lite raT tu re on m anagem ent accounting (MA) also h as n o t focused on the p la n T ning or ana lysis of m arketing costs. The m arketing lite ra tu re likewise h a s n o t m ade CM/MA topics a n integral p a r t of its debate. The re su lt is m in iT m al in teg ration betw een several litera tu res.
