The Impact of Inflation Accounting on Marketing Decisions
探讨了美国会计准则要求大企业披露通胀调整数据后，这些数据如何影响成本估算和资产估值，进而对新产品引入、定价策略和客户价值评估等营销决策产生具体影响。
Persistent inflation in the American economy has led accounting rule makers to require large firms to report the effects of inflation on certain of their financial statement data. At present, these adjusted data are to be presented as supplementary disclosures under Statement of Financial Accounting Standards No. 33, “Financial Reporting and Changing Prices.” One major result will be significant changes in cost estimates and asset valuations. The changes in financial accounting requirements are likely to be reflected almost immediately in managerial accounting procedures, with specific implications for marketing decisions in such areas as new product introduction, pricing strategy, and the valuation of individual customers and market segments. The authors describe the new accounting data briefly and, using examples, illustrate the implications for marketing managers.