Sales expenses and marketing costs
Bachelor of Business Studies (BBS) — Fourth Year
Subject: Fundamentals of Selling (MKT 250)
Unit 10: Supervising, evaluating, and controlling Sales and Sales Personnel
Academic Year: 2083/84
Topic Objectives
After studying this topic, students should be able to:
- Explain the scope and key elements of sales expenses and marketing costs.
- Apply the relevant marketing concepts to a defined customer group, market or business decision.
Curriculum Scope
- Sales force expense and analysis
- Marketing cost analysis
- Classification of marketing expenses
Detailed Microsyllabus
Sales expenses
- Identify and classify sales-force costs.
- Compare expenditure with activity and results.
- Use consistent periods.
Marketing-cost analysis
- Allocate costs using justified bases.
- Identify significant patterns.
- Recognize limits of shared-cost allocation.
Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 97–99.
Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.