IV-2.Profitability Control 9-9 Marketing-Profitability Analysis (identifying the functional expenses, assigning the functional expenses to the marketing entities,and preparing a profit- and -loss statement for each marketing entity) >Determining the Best Corrective Action >Direct versus Full Costing (direct costs, traceable common costs, and nontraceable common costs) 制卧价蜀易大学 国际商学院市场营销学系IV-2. Profitability Control 9 － 9 9 － 9 ¾ Marketing-Profitability Analysis (identifying the functional expenses, assigning the functional expenses to the marketing entities, and preparing a profit￾and -loss statement for each marketing entity) ¾ Determining the Best Corrective Action ¾ Direct versus Full Costing (direct costs, traceable common costs, and nontraceable common costs)