Unit 4 Marketing and Accounting and Finance
Asset versus market-led marketing
Extrapolation and correlation (scatter graphs)
Marketing decision-making
Marketing mix
Marketing budget
Sales forecasting
Capital expenditure and revenue expenditure
Interpretation of profit and loss accounts and balance sheets
Working capital
Depreciation provisions
Window dressing
(see
Interpretation of profit and loss accounts and balance sheets)
Liquidity (acid test only)
Financial efficiency (asset turnover, stock turnover and debtor days)
Gearing (loans: capital employed)
Profitability (profit margins and return on capital)
Shareholders’ ratios (dividend per share and dividend yield)
Limitations upon the use of ratios
Contribution and Break-even Analysis
Forecasting cash flow
Payback, ARR and NPV
Qualitative factors affecting decisions
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