The Role of Strategic Marketing Accounting in Achieving Sustainable Competitive Advantage

Musa Altın; Ümmü Altın

Makale detayları

The Role of Strategic Marketing Accounting in Achieving Sustainable Competitive Advantage

Yazarlar:

Musa Altın | Ümmü Altın

Yayıncı:

Karamanoglu Mehmetbey University

Ana Başlıklar:

Yönetim Muhasebesi

Dergi:

Karamanoğlu Mehmetbey Üniversitesi Ermenek Akademi Dergisi Vol.1 Issue 1, pp.34-45

Belge Tipi:

Makale

Yayın Tarihi:

1/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001341326

pISSN:

3062-2298

Anahtar kelimeler:

Özet:

 The rapid change process experienced in the world with globalization causes an intense competitive environment for almost all sector businesses.The success of businesses in this new and intense competitive environment depends on the businesses being different from other businesses, using their assets in the most effective way, creating value for their customers and reconsidering their strategies as well as their organizational structures.Businesses have used information, which is a strategic power element, to achieve these.Businesses operating in different sectors have provided and processed information on customer, competition, market and environment in order to ensure customer satisfaction and thus maintain sustainability, make strategic marketing decisions, achieve strategic marketing goals and ensure sustainable competitive advantage.While processing this information, businesses have used Strategic Marketing Accountingas a tool, which is an approach revealed by the effects between Accounting Information System and Marketing Information System.The purpose of this study is to address the role of Strategic Marketing Accounting in achieving sustainable competitive advantage of businesses. The most important intersection of Accounting Information System and Marketing Information System is productservice pricing activities and pricing is decided based on productservice cost information, but price alone cannot provide sustainable competitive advantage. For this purpose, the place and importance of Strategic Marketing Accounting in achieving sustainable competitive advantage is discussed. First, information about the Marketing Information System is given, then information about the Accounting Information System is given and the relationship between them is tried to be explained theoretically and the definition of Strategic Marketing Accounting and the importance of Strategic Marketing Accounting in terms of providing sustainable competitive advantage of todays businesses are mentioned.

 The rapid change process experienced in the world with globalization causes an intense competitive environment for almost all sector businesses.The success of businesses in this new and intense competitive environment depends on the businesses being different from other businesses, using their assets in the most effective way, creating value for their customers and reconsidering their strategies as well as their organizational structures.Businesses have used information, which is a strategic power element, to achieve these.Businesses operating in different sectors have provided and processed information on customer, competition, market and environment in order to ensure customer satisfaction and thus maintain sustainability, make strategic marketing decisions, achieve strategic marketing goals and ensure sustainable competitive advantage.While processing this information, businesses have used Strategic Marketing Accountingas a tool, which is an approach revealed by the effects between Accounting Information System and Marketing Information System.The purpose of this study is to address the role of Strategic Marketing Accounting in achieving sustainable competitive advantage of businesses. The most important intersection of Accounting Information System and Marketing Information System is productservice pricing activities and pricing is decided based on productservice cost information, but price alone cannot provide sustainable competitive advantage. For this purpose, the place and importance of Strategic Marketing Accounting in achieving sustainable competitive advantage is discussed. First, information about the Marketing Information System is given, then information about the Accounting Information System is given and the relationship between them is tried to be explained theoretically and the definition of Strategic Marketing Accounting and the importance of Strategic Marketing Accounting in terms of providing sustainable competitive advantage of todays businesses are mentioned.

 The rapid change process experienced in the world with globalization causes an intense competitive environment for almost all sector businesses.The success of businesses in this new and intense competitive environment depends on the businesses being different from other businesses, using their assets in the most effective way, creating value for their customers and reconsidering their strategies as well as their organizational structures.Businesses have used information, which is a strategic power element, to achieve these.Businesses operating in different sectors have provided and processed information on customer, competition, market and environment in order to ensure customer satisfaction and thus maintain sustainability, make strategic marketing decisions, achieve strategic marketing goals and ensure sustainable competitive advantage.While processing this information, businesses have used Strategic Marketing Accountingas a tool, which is an approach revealed by the effects between Accounting Information System and Marketing Information System.The purpose of this study is to address the role of Strategic Marketing Accounting in achieving sustainable competitive advantage of businesses. The most important intersection of Accounting Information System and Marketing Information System is productservice pricing activities and pricing is decided based on productservice cost information, but price alone cannot provide sustainable competitive advantage. For this purpose, the place and importance of Strategic Marketing Accounting in achieving sustainable competitive advantage is discussed. First, information about the Marketing Information System is given, then information about the Accounting Information System is given and the relationship between them is tried to be explained theoretically and the definition of Strategic Marketing Accounting and the importance of Strategic Marketing Accounting in terms of providing sustainable competitive advantage of todays businesses are mentioned.

 Küreselleşme ile dünyada yaşanan hızlı değişim süreci hemen hemen tüm sektör işletmeler için yoğun bir rekabet ortamının oluşmasına neden olmaktadır. Bu yeni ve yoğun rekabet ortamında işletmelerin başarılı olabilmesi, işletmelerin diğer işletmelerden farklı olmalarına, sahip oldukları varlıkları en etkin biçimde kullanmalarına, müşterileri için değer yaratabilmelerine ve örgütsel yapılarını ele aldığı kadar stratejilerini de yeniden ele almalarına bağlıdır. İşletmeler bunları sağlarken stratejik bir güç unsuru olan bilgiyi kullanmışlardır. Farklı sektörlerde faaliyet gösteren işletmeler müşteri memnuniyetini sağlamak ve böylece sürdürülebilirliğini korumak, stratejik pazarlama kararları almak, stratejik pazarlama hedeflerine ulaşabilmek ve sürdürülebilir rekabet üstünlüğünü sağlayabilmek için müşteri, rekabet, pazar ve çevreye ilişkin bilgileri sağlamış ve onları işlemişlerdir. İşletmeler sağlanan bu bilgileri işlerken Muhasebe Bilgi Sistemi ve Pazarlama Bilgi Sistemi arasındaki etkilerin ortaya koyduğu bir yaklaşım olan Stratejik Pazarlama Muhasebesini bir araç olarak kullanmışlardır. Bu çalışmanın amacı, Stratejik Pazarlama Muhasebesinin işletmelerin sürdürülebilir rekabet üstünlüğünü sağlamada rolünü ele almaktır. Muhasebe Bilgi Sistemi ile Pazarlama Bilgi Sisteminin en önemli kesişim noktası ürünhizmet fiyatlama faaliyetleridir ve fiyatlama ürünhizmet maliyet bilgilerine dayalı olarak kararlaştırılır ancak tek başına fiyat sürdürülebilir rekabet üstünlüğünü sağlayamamaktadır. Bu amaçla Stratejik Pazarlama Muhasebesinin sürdürülebilir rekabet üstünlüğü sağlamadaki yeri ve önemi açısından ele alınmaya çalışılmıştır. İlk önce Pazarlama Bilgi Sistemi ile alakalı bilgilere yer verilmiş, saha sonra Muhasebe Bilgi Sistemi ile alakalı bilgilere yer verilerek aralarındaki ilişki teorik olarak açıklanmaya çalışılarak Stratejik Pazarlama Muhasebesinin tanımına ve günümüz işletmelerinin sürdürülebilir rekabet üstünlüğü sağlaması açısından Stratejik Pazarlama Muhasebesinin önemine değinilmiştir.

Makale detayları

The Role of Strategic Marketing Accounting in Achieving Sustainable Competitive Advantage

Yazarlar:

Musa Altın | Ümmü Altın

Yayıncı:

Karamanoglu Mehmetbey University

Ana Başlıklar:

Yönetim Muhasebesi

Dergi:

Karamanoğlu Mehmetbey Üniversitesi Ermenek Akademi Dergisi Vol.1 Issue 1, pp.34-45

Belge Tipi:

Makale

Yayın Tarihi:

1/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001341326

pISSN:

3062-2298

Strategic marketing accounting

sustainable competition

customer value

brand valueStratejik pazarlama muhasebesi

sürdürülebilir rekabet

müşteri değeri

marka değeri

Sayı

Makale detayları

Yazarlar: Musa Altın | Ümmü Altın

Yayıncı: Karamanoglu Mehmetbey University

Ana Başlıklar: Yönetim Muhasebesi

Dergi: Karamanoğlu Mehmetbey Üniversitesi Ermenek Akademi Dergisi Vol.1 Issue 1, pp.34-45

Belge Tipi: Makale

Yayın Tarihi: 1/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001341326

pISSN: 3062-2298

Sayı

Yazarlar:

Musa Altın | Ümmü Altın

Yayıncı:

Karamanoglu Mehmetbey University

Ana Başlıklar:

Yönetim Muhasebesi

Dergi:

Karamanoğlu Mehmetbey Üniversitesi Ermenek Akademi Dergisi Vol.1 Issue 1, pp.34-45

Belge Tipi:

Makale

Yayın Tarihi:

1/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001341326

pISSN:

3062-2298