The Advertising Budgeting Practices of Industrial Marketers
研究了工业营销者如何制定广告预算，发现他们可以通过更复杂的方法和重新评估预算项目来优化销售和利润。
Spiraling inflation, rapidly increasing media costs, and the greater accountability that the advertising manager must now assume require a budget appropriation for advertising that will lead to the optimization of sales and/or profits. Results of the research reported here suggest that industrial marketers can improve their present budgeting practices by investigating the more sophisticated methods of budget setting and reevaluating the items included in the industrial advertising budget.