تقييم الأداء التسويقي من منظور محاسبي
Other Title(s)
Measuring of marketing performance : an accounting perspective
Author
Source
Issue
Vol. 16, Issue 2 (31 Dec. 2005), pp.1-27, 27 p.
Publisher
Publication Date
2005-12-31
Country of Publication
Libya
No. of Pages
27
Main Subjects
Marketing
Financial and Accounting Sciences
Topics
- Management
- Microeconomics
- Sales
- Markets
- Commercial education
- Consumption
- Prices
- Production
- Supply and demand
- Accounting
- Financial statements
- Marketing
- Cost accounting
- Savings
- Auditing
- Business management
- Industrial management
- Advertising
- Retail trade
- Taxes
- Press advertisements
- Propaganda
- Business records
- Dumping(International trade)
- Tendering
- Liquidation
- Trade exchange
Abstract 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.
American Psychological Association (APA)
الدرويش، بشير محمد عاشور. 2005. تقييم الأداء التسويقي من منظور محاسبي. مجلة البحوث الاقتصادية،مج. 16، ع. 2، ص ص. 1-27.
https://search.emarefa.net/detail/BIM-370070
Modern Language Association (MLA)
الدرويش، بشير محمد عاشور. تقييم الأداء التسويقي من منظور محاسبي. مجلة البحوث الاقتصادية مج. 16، ع. 2 (كانون الأول 2005)، ص ص. 1-27.
https://search.emarefa.net/detail/BIM-370070
American Medical Association (AMA)
الدرويش، بشير محمد عاشور. تقييم الأداء التسويقي من منظور محاسبي. مجلة البحوث الاقتصادية. 2005. مج. 16، ع. 2، ص ص. 1-27.
https://search.emarefa.net/detail/BIM-370070
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-370070