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Title: دور القوائم المالية في تقويم الأداء التسويقي
Authors: هيثم عمر مسعود محمد
Keywords: حاتم عثمان محمد خير
القوائم المالية
الأداء التسويقي
القطاع التسويقي
النظام المحاسبي
Issue Date: 2011
Citation: جامعة إفريقيا العالمية - عمادة الدراسات العليا - كلية العلوم الإدارية - قسم الإدارة
Abstract: ABSTRACT This research addresses the problem of how to use the output of the accounting system in the evaluation of marketing performance, in a way working to clarify the holistic vision of enterprises activity. The importance of this research is to look at the enterprises a holistic view rather than the independence perception of the administrative units within these enterprises, which helps in more accurate and desirable evaluation of these activities. And the researcher sought to achieve a package of goals, includingidentifying ways to evaluate the administrative unitsefficiency, and contribute in the formulation of methods to evaluate marketing performance, and the disclosure of a comprehensive measurement of the enterprise efficiency performance. The researcher assumed that the accounting information contributes in the rationalization of marketing decision, and also helps in assessing the efficiency of marketing performance. He also assumed that theenterprise balance measurement depends on the performance measurement of the administrative units with the information of another units. The researcher follows the descriptive analytical method in addition to the historical method. The researcher has sorted this research into three chapters, each chapter contains three sections, he spoke in the first chapter about the theoretical framework of marketing, addressing in its sections, marketing and marketing sector, and marketing mix activation, and the strategies and marketing functions. And he explained in the second chapter the accounting information system and its users, explaining in its sections the accounting information sources, and the accounting basic principles, and the accounting information users. And he detailed in the third Chapter the criteria of evaluating marketing performance, indicating in its sections the importance and objectives of evaluating performance criteria, and criteria types of evaluating marketing performance, and marketing performance evaluation. In the conclusion, the researcher results, emerge that the consumer is the point of focus when making decisions, and confirm the effectiveness of the financial statements output in evaluating the efficiency of marketing performance. In light of these results the researcher recommendations talks that should be information exchange between the different administrative units to be used in the efficiency measuring of specific administrative units performance, and the drafting of the various data relationships should be used as a standard for measuring the performance of a particular activity.
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