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M.B.A.-Day
Top and middle management To examine whether the planned results are being achieved or not
Goal setting (what do we want to achieve?) Performance measurement (what is happening?) Performance diagnosis (why is it happening?) Corrective action (what should we do about it?)
Profitability Control
Marketing controller /marketing manager To examine where the Co. is making or losing money
Identifying the functional expense Assigning the functional expense to the marketing entities (selling, advertising, packing and delivery, billing & collecting) Determining profits in relation to products, territories or customer segments Determining the best corrective action
Efficiency Control
Marketing controller / marketing manager To evaluate and improve the spending efficiency and impact of marketing expenditures
Efficiency control
Strategic Control
Top management / marketing auditor To examine whether the Co. is pursuing the best opportunities with respect to markets, products and channels
Strategic control
The marketing audit-is a comprehensive, systematic, independent and periodic examination of a Co.s marketing environment, objectives, strategies and activities with a view to determining problem areas and opportunities and recommending a plan of action to improve the Co.s marketing performance
Products and services offered are safe and fit for their intended use Communications about offered products and services are not deceptive All parties intend to discharge their obligations, financial and otherwise in good faith
Appropriate internal methods exist for equitable adjustment and/or redress of grievances concerning purchases