Marketing basic calculation

Marketing basic calculation is the information basis for versatile data evaluations in the contribution margin calculation in marketing, which is based on the combined cost type and reference value calculation developed by Schmalenbach and refined by Riebel. It shows which objects or points can be assigned certain costs directly.

The costs are also divided into categories according to their dependency and their ability to be influenced in the short term. In a similar way, the revenues can be integrated into the basic calculation.

Die Grundrechnung enthält, wenn auch nicht in ausdrücklicher Strukturierung, bereits die Ansatzpunkte zu einer Bezugsgrößenhierarchie. Bei ihrer Auswertung für das Marketing dominieren absatzwirtschaftliche Zurechnungsobjekte, die als Gewinn- oder Verlustquellen unterschieden werden können (Sales segment calculation).

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