Accounting-Finance

Learning Materials For Accounting, Management , Finance And Economics.

Saturday, June 6, 2020

Marketing: Meaning And Features

Concept And Meaning Of Marketing

Let's try to understand the meaning of marketing with the help of some definitions by different scholars and writers.

Old Concept Of Marketing

Definition Of Marketing By Professor Pyle
" Marketing comprises both buying and selling activities."

Prof. Pyle defines that marketing means only buying and selling or exchange of goods and services.

Definition By American Marketing Association (1960)
" Marketing is the performance of the business activities that direct the flow of goods and services from producers to consumers or users."

In 1960 American Marketing Association defined marketing as selling of products and services. 

Therefore, old concept of marketing has defined marketing in very narrow sense. It limits marketing within the exchange of goods and services only.

Modern Concept Of Marketing

Definition Of Marketing By American Marketing Association (985)
"Marketing is the process of planning and executing the conception, pricing, promotion and distribution of ideas, goods and services to create exchanges satisfying individual and organizational objectives."

This is a new definition of marketing revised by American Marketing Association in 1985. It defines marketing in broad sense and gives emphasis on planning, pricing, promotion and customer satisfaction.

Definition By Harry Z Hansen
" Marketing is the process of discovering and translating consumers' want into product and service specifications, and then in turn helping making it possible for more and more consumers to enjoy more these products and services."

According to Harry Z Hansen, marketing means identifying customers wants and satisfying them by providing goods and services according to their needs.

Therefore, in the modern context, marketing is not just buying and selling of products, it is the process of identifying potential customers, discovering their needs, and supplying products and services to satisfy them.

Features Of Marketing

The main features of marketing can be described as follows:

1. Need Satisfaction

The main purpose of marketing is to maximize profit by satisfying the needs of customers. So, companies try to provide goods and services according to the needs and wants of customers.

2. Several Activities

Marketing is not just producing and selling goods, it includes various activities such as producing, packaging, pricing, promotion, transportation etc. 

3. Continuous Activity

Marketing is never ending process. All marketing activities (planning, production, promotion, distribution etc.) are performed regularly to achieve the goals and objectives of the business.

4. Systematic Process

Marketing is a systematic process that includes identifying potential customers, discovering their wants, transforming their wants into products and services and satisfying them by transferring the ownership (selling the products).

5. Exchange Process

Transfer of ownership is done through exchange (buying and selling) of products and services. Therefore, marketing can be defined as exchange process.

6. Goal Oriented Process

Marketing is a goal oriented process. The goal may be profit maximization or wealth maximization.

7. Economic Function

Marketing is an economic function because it is related to buying and selling of goods with the motive of earning profit.

8. Dynamic Process

Marketing strategies are changed according to the buyers behaviors. It should be changed according to the internal and external business environment also. So, it is a dynamic process.

Monday, December 18, 2017

Difference Between Systematic Risk And Unsystematic Risk

Major differences between systematic and unsystematic risk are described as follows:

1. Meaning

Systematic Risk: It is a part of total market risk which arises due to external factors like economic factors, political factors and sociological factors.
Unsystematic Risk: It refers to the part of risk which is associated and arises due to the internal factors within the company.

2. Nature

Systematic Risk: It is non-diversifiable risk, so it cannot be reduced or controlled by the management.
Unsystematic Risk: It is diversifiable risk, so it can be reduced or controlled by the management.

3.Factors

Systematic Risk: It occurs due to the external factors.
Unsystematic Risk: It occurs due to internal or organizational factors. 

4. Affects

Systematic Risk: It affects the whole market and the economy.
Unsystematic Risk: It affects only a specific industry or business organization.

5. Measurement

Systematic Risk: It is measured by the help of security's Beta. Beta is the indicator of systematic risk.
Unsystematic Risk: There is no such tool to indicate or measure this type of risk. It is calculated by deducting systematic risk from the total market risk.

6. Sources

Systematic Risk: Market risk, interest rate risk, purchasing power risks etc are the major sources of this type of risk.
Unsystematic Risk: Business risk, financial risk, insolvency risk are the major sources of unsystematic risk.

7. Examples

Systematic Risk: Change in interest rate, inflation, price changes, high unemployment rate etc are the common examples of this types of risk.
Unsystematic Risk: High labor turnover, high operational cost, strike in the company etc. are the examples of unsystematic risk.

Sunday, December 17, 2017

Difference Between Investment And Speculation

Major differences between investment and speculation are as follows:

1. Meaning

Investment: It is a purchase of assets with the expectation of regular return.
Speculation: it is a financial transaction with an expectation of capital gain or substantial profit.

2. Planning

Investment: It is a long term planning (at least one year or more).
Speculation: It is a short term plan (only for few months).

3. Risk Disposition

Investment: It involves only modest risk.
Speculation: It involves higher level of risk.

4. Expected Rate Of Return

Investment: It expects for a modest rate of return because of moderate risk.
Speculation: Due to higher level of risk involved, it expects higher rate of return.

5. Leverage

Investment: Investor's own funds and property is used.
Speculation: Generally borrowings from others are used.

6. Income Type

Investment: Income is certain and stable in investment.
Speculation: Income is uncertain and unstable in speculation.

7. Behavior

Investment: Investor possess caring and cautious behavior.
Speculation: Speculator possess careless and daring behavior.

Tuesday, December 12, 2017

Reasons For Investment

Main reasons for investing fund are as follows:

1. For Supplementary Income

This is one of the main reason for investing the fund. Investment helps to grow money which helps to supplement the income.

2. To Minimize Tax Liabilities

Investment in life insurance, retirement fund, citizen investment fund etc. offer tax rebate. This minimizes tax liabilities and investors may enjoy tax benefit.

3. Protection From Inflation

Invest is necessary to get protection from inflation because idle fund or money reduce its value over the passage of time. Investment helps to earn nominal rate of return and maintain the purchasing power.

4. Starting Or Expanding Business

Many people invest money to start a new business or to expand their existing business for higher income. 

5. Excitement And Hobby

Some people invest their money for excitement and hobby also by following other people. 

Monday, November 27, 2017

Characteristics Of Investment

Main features or characteristics of investment are as follows:

1. Risk Factor

Every investment contains certain portion of risk. It is a key feature of investment which refers to loss of principal, delay in payment of interest and capital etc. Most investors prefer to invest in less riskier securities.

2. Expectation Of Return

Return expectation is the main objective of investment. Investors expect regularity of high and consistent income for their capital.

3. Safety

Investors expect safety for their capital. They desire certainty of return and protection of their investment or principal amount.

4. Liquidity

Liquidity means easily sale or convert the capital or investment into cash without any loss. So, most investors prefer liquid investments. 

5. Marketability

It is another feature of investment that they are marketable. It means buying and selling or transferability of securities in the market. 

6. Stability Of Income

Investors invest their capital with high expectation of income. So, return on their investment should be adequate and stable.

Difference Between Direct Costs And Indirect Costs

Major differences between direct costs and indirect costs are as follows:

1. Meaning

Direct Cost: Costs associated directly with the production of specific products and can be easily identifiable.
Indirect Cost: Cost associated in the production process but cannot easily be identified.

2. Traceable 

Direct Cost: It can be easily traced and computed.
Indirect Cost: It cannot be identified and traced easily.

3. Per Unit Cost

Direct Cost: It can be calculated and converted into per unit cost of the product.
Indirect Cost: It cannot be converted into per unit cost.

4. Aggregate

Direct Cost: Aggregate or total direct cost is called prime cost.
Indirect Cost: Aggregate of total indirect cost is known as overheads.

5. Vary

Direct Cost: It varies or change proportionately according to the change in output.
Indirect Cost: It does not varies proportionately according to the output level.

6 Examples

Direct Cost: Direct materials cost, direct labor cost and other direct expenses.
Indirect Cost: Indirect materials cost, indirect labor cost and other indirect expenses.

Sunday, November 26, 2017

Difference Between Variable Costs And Fixed Costs

Major differences between variable costs and fixed costs are as follows:

1.Meaning

Variable Cost: Costs which increase or decrease with the change in output or activity.
Fixed Cost: Costs which don not increase or decrease with the change in volume or activity.

2. Nature

Variable Cost: It is influenced by the volume of production.
Fixed Cost: It influenced by the passage of time.

3. Behavior

Variable Cost: There may be no variable cost in the absence of production or activity.
Fixed Cost: It is always positive even if the production is stopped. 

4. Relation With Output

Variable Cost: It is directly related with the activity or production of the firm.
Fixed Cost: It is constant cost, so it does not have any relation with productivity of the firm.

5. Controlling

Variable Cost: It is controllable cost so it can be controlled by managerial decision.
Fixed Cost: Fixed costs cannot be controlled easily by managerial decisions.