Industrial buyer complaining behavior

Many areas of household consumer behavior research were extended to study organizational buyer behavior in the recent years. However, one exception is the buyer dissatisfaction and complaining behavior area. This article discusses the various conceptual aspects of organizational buyer complaining behavior. A model of buyer complaining behavior is proposed and some theoretical portulates are formulated for additional research.     

A sales mix model for effective industrial selling

The purpose of this article is to focus on one aspect of the marketing mix for industrial firms. Specifically, the control of promotion centers on the promotional mix, which includes personal selling, advertising, and sales promotion. The personal sales mix model (Figure 1) highlights those factors that are controllable by the industrial sales representative. Also, the uncontrollables involved in industrial selling are discussed. An understanding of the personal sales mix model should aid industrial marketers in satisfying buyer's needs through effective selling.     

A comparison of opinion and regression forecasting for an industrial product

Opinion-based forecasting techniques are widely used by industrial marketers. Rarely, however, are the results of these forecasts compared with alternative forecasting techniques and/or evaluated against actual operating results. In this study, opinion-based forecasting results for an industrial equipment manufacturer are evaluated against actual sales data. Further, the opinion-based predictions are compared with the predictions of a naive regression model. The results of these analyses suggest that the current opinion-based forecasting system is deficient.     

Regression models of decision rules in unstable environments

Bowman and others have shown that a decision-maker's performance in a stable environment can be improved by using a regression model to make decisions. However, when the environment changes, a regression model based on past behavior may no longer be appropriate for future decisions. Whether or not regression models are appropriate for unstable environments is examined in this article.The research used an aggregate production and work-force scheduling problem. After 12 periods the cost function was changed; the subjects rapidly adapted to this change. Even during the adaption, the regression rules performed better than the subject's actual decisions. Thus, this study supports the use of regression models in unstable environments.     

Problems in the choice of a system for costing and pricing of in-house computer services

The problem of pricing computer services has been discussed in the literature since the early days of computing. Costing and pricing have often been interchanged in the discussions. After a discussion of the problems of measurement of resource usage, pricing for cost recovery and for resource allocation are discussed. The paper concludes with suggestions for further research and a brief summary.     

中国优秀传统文化与大学生诚信品质培养

“诚信”是中华民族的传统美德，“诚信”思想是中国璀璨的古代文明和辉煌的传统文化的支柱之一，是最根本的道德规范。对于当代大学生而言，诚信是立身之本，是人格健全、道德高尚的重要内容，是成为合格人才的必然要求，是跨入全球化时代的准入证。     

A framework for personal selling to organizations

Salespersons selling to organizations operate in a more complex environment than is typically portrayed in the literature. The scope of models developed in the sales process area has been limited to simple persuasion situations. This article goes beyond traditional sales models by taking into account interactions by various members of the organization involved or potentially involved in the industrial buying process. Implications for industrial sales training process are also discussed.     

Observable differences among prime,variable, and absorption costing firms

How does a firm decide whether to be an absorption coster, variable coster, or prime coster? Although accountants have been unable to collectively resolve the variable-absorption costing debate that has been going on in the accounting literature for years, individual firms do resolve the issue. This study starts from the premise that similarities should exist within a group of firms choosing to produce the same cost data. After determining that one can categorize firms as prime costers, variable costers, or absorption costers, the researcher compares prime costers, variable costers, and absorption costers on four groups of characteristics that have been suggested in the accounting literature as possible guides to the firm's costing method. Of the four, cost structure tends to distinguish between different method choices. Variables that result in different costing methods producing net income figures, industry membership, and the importance of various uses within the firm are less useful in predicting whether a firm is a prime, variable, or absorption coster.