Measuring and Analyzing Marketing Costs based on Activities and their role in Pricing Products and Improving Profitability (Applied Study in the Qadisiyah Dairy Factory)
DOI:
https://doi.org/10.48165/sajssh.2026.7108Keywords:
Marketing costs, Advertising, product pricing, profitability, Dairy FactoryAbstract
The research aims to measure and analyze marketing costs on the basis of activities to provide appropriate information for product pricing, diagnose, describe, and explain the nature of the link between marketing expenses and their contribution to increasing the profitability of the company's products in a way that is in line with the advancements and modifications that have accompanied the modern business environment. The research was applied at Al-Qadisiyah Dairy Factory because the factory had many marketing costs that were not accurately measured or analyzed, which negatively affected pricing decisions and, in turn, profitability. The research was applied in the factory for the period (2020-2022). The study reached several conclusions, the most significant of which was that measuring and analyzing marketing costs by activity can provide appropriate accounting information, enabling products to be priced and profitability to be improved in a way consistent with the demands of the modern business environment.References
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