财务管理外文翻译外文文献英文文献原文.doc

财务管理 外文翻译 外文文献 英文文献原文
Source: Altmansberger,2003.“Variable Pay” .Harvard business review. .
一、外文原文
原文一:
Profitability Analysis by Market Segments
BY tracing sales revenues to market segments and relating these revenues to marketing costs, the marketing manager can improve and control his decision making with respect to the firm's profit objective.
First expressed by Smith in 1956, the concept of market segmentation has since been elaborated in many different ways. It has recently been defined by Kotler as the subdividing of a market into homogeneous subsets of customers, where any subset may conceivably be selected as a market target to be reached with a distinct marketing mix."- The underlying logic is based on the assumption that: the market for a product is made up of customers who differ either in their own characteristics or in the nature of their environment in such a way that some aspect of their demand for the product in question also differs. The strategy of market segmentation involves the tailoring of the firm's product and- or marketing program to these differences. By modifying either of these, the firm is attempting to increase profits by converting a market with heterogeneous demand characteristics into a set of markets that although they differ from one another, are internally more homogeneous than before.
The concept of market segmen