تقييم الأداء التسويقي من منظور محاسبي

الملخص EN

The evaluation of marketing performance and control process takes four dimensions : annual plan control, profitability control, efficiency control, and strategic effectiveness control.

However, these dimensions can be evaluated using non-financiai and financial measures.

This article discussed the importance of financial measures as an effective tool by which the management can judge the overall marketing performance.

Also, it tackled the issue of the accounting information system as a source of relevant financial information for the evaluation process.

On the other hand the article explored the capabilities of the Arab companies for developing their information system for providing the required information for such purpose.

A case study approach has been used to examine the accounting information system of one of the Libyan industrial companies, in order to explore whether such system provide the required information for the measuring of marketing performance, and do the accounting methods and procedures of this system help in achieving such task.

The descriptive analysis of the data gathered has showed the shortcomings of this system, that is because of the inadequacy of the accounting methods followed and the shortage of the reports provided.

However, in order to build an effective marketing strategy and to evaluate such strategy properly a number of measures should be taken to improve the accounting information system of that company, a recommendation which can be adopted by other companies.