美国营销学专家菲利普·考特勒(Philip Kotler)在《营销管理:分析、计划和控制》提出了一种销售差异分析技术,我们认为该技术存在缺陷。现通过菲利普·考特勒(以下简称:P·K)所举的例子,说明其技术缺陷,并提出改进办法。缺陷所在假设年度计划要求第一季度销售4000 件小工具,每件1美元,其计划销售额为 4000美元。而该季度末实际销售3000件小 Philip Kotler, a marketing expert in the United States, proposed a sales-variance analysis technique in Marketing Management: Analytics, Planning and Control that we think is flawed. An example given by Philip Kotler (hereinafter referred to as P.K.) illustrates its technical flaws and proposes improvements. Deficiencies Assumptions The annual plan calls for the sale of 4,000 gadgets for the first quarter at $ 1 each for a planned sales of $ 4,000. The actual sales of the end of the quarter 3000 small