الفهرس 
INTRODUCTIONOnly 14 pages are availabe for public view
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Abstract
All the related studies were gathered on the importance of analyzing marketing cost. The main objective of this analysis is to provide relevant information that will assist marketing managers in making decisions regarding important marketing areas such as profitability, pricing and adding or dropping the product lined or territories.
In order to achieve this objective, many accounting tools were introduced. These tools were categorized into two groups which are the traditional and non-traditional tools
The non- traditional cost tools that included activity based coasting(ABC) and attribute based coasting(ABCII). They proved that they could provide more useful information for decisions making than traditional tools (functional and segmental analysis).
Using ABC for activity analysis helps to identify which activities add value and which activities should be cut, it encourages purchasing quality not price, it results in more relevant management information.
ABC II is considered a development of ABC that supports management decision making for improved performance effectiveness and cost efficiency. Also it provides for detailed cost benefit analysis of customer needs aimed at improving effectiveness. ABC II aims to analyze costs and benefits for products and services by breaking customer needs into the specific product attributes.
But this does not mean that we can discard the traditional tools, as it also proves its usefulness in rationalizing many marketing decisions. But depending on these tools only fails to rationalize many other decisions especially that this traditional tool ignores the customers needs completely. A complete picture for the segmental analysis will be introduced in the next chapter.