The attempt to develop cost analysis methodologies for the marketing function began at the turn of the century. Early attempts followed the pattern of factory cost analysis and progress was slow until the break-through in the years 1940- 1941.
Anderson, Paul F.
"Distribution cost analysis methodologies, 1901-1941,"
Accounting Historians Journal: Vol. 6
, Article 3.
Available at: https://egrove.olemiss.edu/aah_journal/vol6/iss2/3