Instrument folosit in planificarea de marketing in care costurile asociate cu vanzarea, afisajul, stocarea, promovarea si distributia unor produse sau a unor grupuri de produse, catre anumiti consumatori sau grupuri de consumatori, sunt examinati din punctul de vedere al profitului.
A tool used in marketing planning in which the costs associated with selling, billing, warehousing, promoting and distributing of certain products or product groups, or to certain customers or customer groups, are examined to assess their profitability.
