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The program costs should be based on the channel/marketing campaign you are running. So for your example for trade show leads, the costs should be everything you spent related to the tradeshow (booth, scanner, printing, etc). If you spent money on develping the whitepaper then the cost should be for the whitepaper and website costs to keep the site up & running. Hope this helps!
Don't forget you will always want to show a period cost - even if its zero so that it shows up in all the reporting, especially in RCA.
Michelle is right - apply costs of development and execution to primary source - email follow-ups would be zero unless you had costs to write/execute.