【正文】
to the firm39。s profit objective. First expressed by Smith in 1956, the concept of market segmentation has since been elaborated in many different ways. It has recently been defined by Kotler as the subdividing of a market into homogeneous subsets of customers, where any subset may conceivably be selected as a market target to be reached with a distinct marketing mix. The underlying logic is based on the assumption that: the market for a product is made up of customers who differ either in their own characteristics or in the nature of their environment in such a way that some aspect of their demand for the product in question also differs. The strategy of market segmentation involves the tailoring of the firm39。s productive capacities with its existing and potential markets. By analyzing market needs and the firm39。 through selective cultivation, the firm39。 but a literature search has revealed not one serious attempt to assess the relative profitability of market segments.* Although the term segment has a history of use in accounting, this use implies a segment of the business rather than a special partitioning of consumers or ind