Year: 2004
Type: article
Study design: Observational Study
Abstract: This paper compares the perceptions of controllers with those of commercial managers in industrial companies with respect to various aspects of bonus packs promotions. The study is conducted on the premise that the economic result of a price discount decision and that of a product quantity bonus decision are equal (when considering the same product quantity delivered to the client). This study uses data from two independent studies. In the first, 600 questionnaires were sent to commercial managers in companies selected from different sectors and registered in the database of FIPECAFI-FEA-USP. In the second study, the same 600 questionnaires were sent to the controllers of the companies. The results demonstrate that the controllers and the commercial managers hold similar views with respect to the majority of the research questions. The points on which opinions differ refer to the calculation of the product cost and the cost of product bonus units for the company.
Source: Brazilian Business Review
Institution: Universidade de São Paulo
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W2010664396