Costing system should be reliable, accurate, and favorable for those organizations. To improve the efficiency of their operations, manager use costing information about products and jobs to control materials, labors and overhead. Sometimes it is also very useful in service industries. From the above findings, it may be concluded that soap industry in Bangladesh follows advertising campaign for widening the market and to attract consumers for their products. But the market does not depend only on advertisement but also on the economic condition of the people. In a poor economic condition like ours, lavish advertisement expenses are not desirable. So the soap companies should not go through cut-throat competition through advertisement rather they should go for cost control measures as opposed to advertisement. They should increase quality and adopt more effective and efficient production system so that overall cost is minimized and the products can be sold at a price which is within the purchasing capability of a large number of consumers. At the same time effective and proper marketing legislation need to be enacted by the govt. to control undue competition and misuse of advertisement. Govt. should also protect home soap manufacturing enterprises from undue foreign competition which in turn would contribute favorably in avoiding unnecessary advertisement and sales promotion measures and which will go to the benefit of the consumers. All these steps will, in the long run, be economical for the individual enterprises as well as for the country as a whole. So, as a student of BBA program, we have to gather knowledge about the practical and theoretical costing system because it is very useful and important in our practical field.



4.1 Bibliography

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Ciszewaski, R.L. & Alvin G. Edgell, “Social Marketing: The Bangladesh Case,” The Bangladesh Observer,” Jan. 30, 1979.
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Kotler, Philip, Marketing Management: Analysis, Planning and Control, London: Prentice-Hall International Inc., 1976.
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Mukerjee, S.L. & Mukhopadhyay, Sampad, Managerial Economics, Calcutta: The New Book Stall, 1978.
Prashad, N.K., Principles and Practice of Cost Accounting, Calcutta: Book Syndicale Pvt. Ltd., 1979.
Rahman, M. Habibur, “Marketing Legislation in Bangladesh, A brief account of Government’s role in Marketing, Dhaka University Studies, Vol. 1, No, 2, 1980.
Staby, Alexander, Hand Book of International Marketing, New Jersy: Mc-Graw-Hill, Inc. 1953.
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Goon, Gupta & Das Gupta, Basic Statistics, Calcutta, The World Press Private Ltd.,1985.