Daniel J. Goebel, Greg W. Marshall and William B. Locander (1998), ‘Activity- Based Costing: Accounting for a Market Orientation’, Industrial Marketing Management, 27, pp. 497-510

Market-and customer-oriented activities represent a major resource investment for a firm. Activity-based costing (ABC) provides an enhanced means for marketers to assess the costversus-benefits of such activities. This article describes the usefulness of ABC to marketers at various levels of decision making: unit level, product level, channel level, and segment/ customer leveL Examples are provided to illustrate the potenM tial for improved marketing decision making when ABC is utiM lized versus traditional accounting systems. €> 1998 Elsevier Science Inc.