Merenje i upravljanje finansijskim performansama marketing strategije

Abstract

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.