Sales cost and Cost analysisSales Audit: It is a systematic, critical, and unbiased review and appraisal of the basic objectives and policies of the selling function and of the organization, methods, procedures, and personnel employed to implement those policies and achieve objectives.Sales audit examines six main aspects of selling operations:1. Objectives2. Policies3. Organization4. Methods5. Procedures6. Personnel

Sales AnalysisSales analysis is a detailed study of sales

volume performance to detect strengths and weaknesses.

Procedure:-1. Allocation of sales effort2. Data for sales analysis3. Illustrative Sales analysis

Marketing Cost AnalysisMarketing cost analyzes sales volume and

selling expenses to determine relative profitability of particular aspects of sales operations.

Techniques:1. Classifying selling expenses.2. Converting accounting expense data to

activity expense groups.3. Bases for allocating common expenses.4. Contribution margin