Problems evaluating sales representative performance?: Try activity-based costing |
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Authors: | Victoria Dickinson [Author Vitae] [Author Vitae] |
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Affiliation: | a School of Business, University of Wisconsin-Madison, Madison, WI 53706-1323, USA b Department of Accounting, St. Cloud State University, 720 4th Avenue S, St. Cloud, MN 56301-4498, USA |
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Abstract: | Activity-based costing (ABC) offers a way to improve performance evaluation by providing estimates of the cost of satisfying sales terms to which a sales representative may agree, such as number of batches in which an order is produced and number of training hours provided to customer employees. It also provides estimates of the cost of resources that a sales representative may use while engaging in marketing activities, such as making sales calls and attending trade shows. Traditional costing, which assumes that costs only vary at the unit level, does not provide estimates of the costs of many of these terms and activities. |
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Keywords: | Activity-based costing Activity-based management Marketing management Sales management Performance evaluation |
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