One reason that a majority of firms do not use the four bases of profitability (products, territories, salespeople, and customers) is that most accounting systems are not designed to meet the needs of the marketing manager.

Question

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Accounting systems are primarily designed to capture financial data for financial reporting purposes, and may not have the necessary tools and data structures to support marketing decisions such as product profitability or territory performance. Therefore, marketing managers may need to rely on other sources of data or invest in specialized marketing analytics software to fully utilize the four bases of profitability.

One Reason That a Majority of Firms Do Not Use