Merenje i upravljanje finansijskim performansama marketing strategije
Measurement and management of marketing strategy's financial performance
Author
Dorović, DaniloMentor
Žarkić Joksimović, NevenkaCommittee members
Filipović, VinkaPoznanić, Vladimir
Metadata
Show full item recordAbstract
Technical sciences / Management
Naglašavati važnost marketinga u savremenim uslovima poslovanja, gotovo
da nije ni nužno. Međutim, brz razvoj marketinških tehnika i njegova važnost nisu
praćeni adekvatnim razvojem korenspondentnih finansijskih mera performansi. Ovakav
razvoj događaja neminovno vodi u situaciju u kojoj je teško obaviti adekvatnu
validaciju rezultata upotrebe resursa, koji su dodeljeni marketing funkciji. Rezultat je da
je teško u potpunosti adekvatno upravljati aktivnostima i projektima koji se obavljaju
unutar marketinga na način da se maksimizuju ukupne finansijske performanse
preduzeća. Zato je potrebno modelirati upravljačko računovodstvo za marketing i
pozicionirati ga u odnosu na strategijsko upravljačko računovodstvo.
Modelovanje upravljačkog računovodstva za marketing mora poći od uloge
koju marketing strategija ima unutar strategije preduzeća i od njenih elemenata po
kojima je potrebno pratiti ostvarene finansijske performanse. Iz tog razloga su
razmatrani načini za obračun doprinosa profitu ...od strane marketing strategije u celini, a
zatim i po pojedinim elementima marketing strategije. U ovom postupku je bilo
potrebno prvo definisati a zatim i naći adekvatne načine obračuna troškova,
klasifikovanih po kategorijama relevantnim marketing menadžerima – poput troškova
klasifikovanih u skladu sa marketing miksom odnosno njegovim elementima i
podelementima.
Pored kratkoročne profitabilnosti, obračunat je i doprinos marketing
strategije ekonomskom profitu. Obračun ove finansijske performanse je dobijen
korišćenjem neto sadašnje vrednosti, koja se prezentuje po pojedinim elementima
marketing strategije. Definisanjem gotovinskih tokova za njen obračun, olakšava se i
praćenje uticaja pojedinih elemenata marketing strategije i marketing strategije u celini
na likvidnost poslovanja.
Naredni bitan korak je analiza uticaja marketing strategije na veličinu
obrtnih ali i osnovnih nematerijalnih sredstava preduzeća. Individualni i grupni
koeficijenti obrta proizvoda i kupaca iskorišćeni su za merenje uticaja marketing
strategije na nivo obrtnih sredstava preduzeća.
It is almost not necessary to emphasize the importance of marketing in
modern business environment. However, fast development of marketing techniques and
its importance have not been followed by appropriate development of corresponding
financial performance measures. This development inevitably leads to situation in
which it is difficult to make the adequate validation of asset usage inside marketing
function. The overall result is creation of difficulties in management of marketing
activities and projects, in a way which does not lead to maximization of firm`s final
financial performances. Due to this, it is needed to model the management accounting
for marketing and to position it in relation to the strategic management accounting.
Modeling of the management accounting for marketing has to begin from the
role which the marketing strategy has inside firm’s strategy and from elements of the
marketing strategy – since financial performance has to be monitored per these. Due to
this, the... methods for calculation of marketing strategy`s contribution to profit and the
contribution to profit of individual marketing strategy`s elements are analyzed. To
achieve this, it was firstly needed to define and consequentially develop adequate cost
calculations, with costs classified per categories relevant for marketing managers – like
classification of expenses per marketing mix elements and sub-elements.
Beside the short-term profitability, the contribution of marketing strategy to
economic profit is calculated as well. Calculation of this financial performance is done
in the form of net present value per different elements of the marketing strategy. By
defining the cash-flows connected with these calculations, it was made easier to follow
the influence of marketing strategy`s specific elements and the marketing strategy as
whole on liquidity.
The next important phase is the analysis of the marketing strategy`s
influence on the value of working assets as well as on the fixed immaterial assets.
Individual and group turnover ratios of products and customers are used to measure the
influence of the marketing strategy on the level of working assets.
Faculty:
Универзитет у Београду, Факултет организационих наукаDate:
21-04-2016Keywords:
portfolio / portfolio / portfolio report / the marketing strategy / management accounting for marketing / strategic management accounting / buyer / product / brand / portfolio izveštaj / marketing strategija / upravljačko računovodstvo za marketing / strategijsko upravljačko računovodstvo / kupac / proizvod / brendRelated items
Showing items related by title, author, creator and subject.
-
Улога и значај феномена Big Data са аспекта маркетиншких истраживања / Uloga i značaj fenomena Big Data sa aspekta marketinških istraživanja
Зекавица, Ана (Универзитет Привредна академија у Новом Саду, Факултет за економију и инжењерски менаџмент, 28-09-2018) -
Strateško planiranje marketing informacionog sistema u poslovanju / Strategic marketing planning of information systems in business
Ćorović, Bekim (Универзитет у Београду, Факултет организационих наука, 18-01-2019) -
Interni marketing u funkciji povećanja percipiranog kvaliteta bankarskih usluga / Internal marketing as a tool for increasing the perceived quality of banking services
Zdjelarić, Petra (Универзитет Привредна академија у Новом Саду, Факултет за економију и инжењерски менаџмент, 28-02-2017)