November 2008
Beginner
448 pages
11h 33m
English
Content preview from Budgeting Basics and Beyond
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8.15. Illustrative Marketing Performance Report
An illustrative format for a marketing performance report designed for the marketing manager follows.
| Budget | Percent | Actual | Percent | Variance | |
|---|---|---|---|---|---|
| Sales | |||||
| Less: Standard variable cost of sales | |||||
| Manufacturing margin | |||||
| Less: Variable distribution costs | |||||
| Contribution margin | |||||
| Less: Regional fixed charges | |||||
| Controllable regional contribution margin | |||||
| Less: Marketing fixed charges (i.e., central marketing administration costs, national advertising) | |||||
| Marketing contribution margin |
An illustrative format for a marketing performance report designed for the regional sales manager follows.
| Budget | Percent | Actual | Percent | Variance | |
|---|---|---|---|---|---|
| Sales | |||||
| Less: Standard variable cost of sales | |||||
| Manufacturing margin | |||||
| Less: Variable distribution costs (i.e., sales personnel commissions, freight out) | |||||
| Contribution margin | |||||
| Less: Regional fixed charges (i.e., salesmen salaries, travel and entertainment, local advertising) | |||||
| Controllable regional contribution margin |
The marketing manager should be responsible for standard variable cost of sales, distribution costs (i.e., packing, freight out, marketing administration) and sales. Standard variable cost of sales is used to avoid having the marketing area absorb manufacturing efficiencies and inefficiencies. An illustrative format follows.
| Sales |
| Less: Standard variable cost of sales |
| Less: Distribution costs |
| Profitability |
The profit figure constitutes the marketing efforts contribution to fixed ...
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