Central European Business Review 2013, 2(3):36-42 | DOI: 10.18267/j.cebr.53
Significance and Differences of Marketing and Sales Controlling
- 1 Ing. Karel Havlíček, Ph.D., MBA, Dean, Faculty of Economic Studies, University of Finance and Administration, Estonská 500, Prague, Czech Republic., karel.havlicek@vsfs.cz
- 2 Ing. Pavla Břečková, Ph.D., Head of Business Administration Department, Faculty of Economic Studies, University of Finance and Administration, Estonská 500, Prague, Czech Republic., pavla.breckova@vsfs.cz
Small- and medium-sized companies usually perceive controlling in connection with financial management. However, this is a serious mistake, which may have very unpleasant consequences for businesses. Such consequences are usually connected with a failure to achieve operational and strategic aims in the area of sales, production, innovation or marketing. For companies, a failure of marketing and sales controlling means that achieving the aims in the area of customer relations management is threatened, which subsequently results in the company's sales not being fulfilled. This may result in a failure of the corporate strategy in the medium-term, which tends to be followed by a failure of sales and a threat to liquidity. Absence of marketing and sales controlling is usually the most frequent cause of a crisis. Therefore, the aim of the article is to describe the main areas of marketing and sales controlling and its relation to risk management.
Keywords: Marketing controlling; sales controlling; business process management; sales; forecasts
JEL classification: M21, M31
Received: June 12, 2013; Revised: August 30, 2013; Published: September 30, 2013 Show citation
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