Article: Marketing costs: back to basics.

In 1952, the General Electric Co. announced the adoption of the "marketing concept" as the principle on which the company would be integrated. Planning, manufacturing, finance, and administration would all work together with marketing to achieve the single goal of satisfying the customer. Among other things, this meant that all the cost elements required to generate sales revenues - not just the sales force, advertising, promotion, catalogues, samples, and market research, but also technical services, quality and customer services, packaging, physical distribution, shipping, inventory carrying costs, and credit and collection would be counted as marketing costs.

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