Date of Award

5-1931

Degree Type

Bachelors Essay

Degree Name

Bachelor of Science (BS)

Department

Business Administration

First Advisor

J.F. Pyle

Abstract

The purpose of this thesis, "Marketing Coat Accounting," is to present the theory underlying the application of ·the principles developed in production costing to the field of sales costing. Distribution coating is a relatively new function of cost accounting, most of the discussion of it having occurred since 1925. Consequently there is little history to recite, except that many firms have introduced sales costing methods with satisfactory and highly successful results.

Because of the frequent lack of sympathy between the accounting and sales departments, a brief outline ·of our present-day marketing organization is presented in order that the accountant may obtain, to at least some extent, a better grasp of the sales manager's difficulties.

In the two problems treated, the writer has attempted to demonstrate the application of the principles presented and discussed, especially as they might apply to small business firms. The discussion accompanying the problems emphasizes the peculiar circumstances which require consideration.

Comments

A Thesis submitted to the Faculty of the College of Business Administration, Marquette University, in Partial Fulfillment of the Requirements for the Degree of Bachelor of Science in Business Administration

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