市场渗透: increase sales to present customers with current products. How? Cut prices, increase advertising, get products into more stores. 市场开发: develop new markets with current products. How? Identify new demographic or geographic markets

Anything that can be offered to a market for attention, acquisition, use or consumption. Satisfies a want or a need. Includes: –Physical Products –Services –Persons –Places

Objectives Setting the Price Adapting the Price Initiating & Responding to Price Changes

A set of interdependent organizations (intermediaries) involved in the process of making a product or service available for use or consumption by the consumer or business user

Any form of nonpersonal presentation and promotion of ideas, goods, or services by an identified sponsor. U.S. advertisers spend in excess of $175 billion each year. Advertising is used by: – Business firms, –Nonprofit organizations, –Professionals

Step 1. Identifying the Target Audience Step 2. Determining the Communication Objectives Buyer Readiness Stages

一、会计报表的概念 二、会计报表的种类 三、会计报表的编制要求 四、会计报表的编制

一、会计核算形式 二、手工会计核算形式

一、筹集资金核算 二、供应过程核算 三、生产过程核算 四、销售过程核算 五、利润的形成与分配的核算

一、复式记账原理 二、借贷记账法的内容 三、会计分录的编制 四、总分类账户与明细分类