标题：Picture the Numbers: A Conceptual Illustration of Linking Marginal Reasoning, Marketing Actions, and Pro Forma CVP Analysis with a Spreadsheet Picture
期刊名称：Journal for Advancement of Marketing Education
印刷版ISSN：2326-3296
电子版ISSN：1537-5137
出版年度：2009
卷号：14
期号：1
页码：13
出版社：Marketing Management Association
摘要：Often undergraduate students are unable or poorly motivated to recognize, link, and apply concepts from economics, finance and accounting courses to profit results of marketing plans. Economics and marketing textbooks typically use one format for Cost-Volume-Profit (CVP) data while accounting and finance textbooks present identical data in another. When students see data in one layout, they don’t recognize it in the other. This manuscript presents a simple spreadsheet approach aimed at helping marketing instructors illustrate how concepts from economics and accounting courses connect to income statements produced by alternative marketing plans. In the real world accounting managers and financial managers talk to marketing managers and others to make sure they deploy corporate resources effectively and efficiently in pursuit of profit and ROI goals. The spreadsheet approach proposed in this paper is a viable approach to helping marketing educators reinforce the profit impact of marketing actions to future marketing managers – their students. Additionally the paper reports student responses and results from using a similar but simpler exercise in two groups of marketing principles classes
