The sub-criteria considered under benefits (B) include: (B1) creation of new
markets/entrance to new markets; (B2) increase in customer satisfaction; (B3) increase
in sales/profits; (B4) improvement of reputation; (B5) product/service differentiation;
(B6) customer differentiation; (B7) improvement of communication; and (B8)
development of company image. The sub-criteria considered to define costs (C)
include (C1) fixed costs and (C2) variable costs. The sub-criteria considered to assess
risks (R) include (R1) difficulties in the implementation of the marketing activity and
(R2) lack of education and/or training in marketing.