PAZARLAMA VE MUHASEBE İLİŞKİSİNDE FİNANSAL METRİKLER

Yıl 2019, Sayı: 3-4, 35 - 45, 30.09.2019

Ali Kosat

Öz

İşletmelerin yapmış olduğu faaliyetlerin etkililik ve verimliliğini ölçebilmek adına performans ölçümleri yapılması günümüzde göz ardı edilemeyecek bir unsurdur. İşletmelerin faaliyetlerinin devam edilmesinde büyük paya sahip pazarlama faaliyetlerinin performansının ölçülebilmesi içinde finansal araçlara ihtiyaç duyulmaktadır. Pazarlama faaliyetlerinin performansın ölçülmesi ve muhasebe ilişkisini açıklamak için metrikler kullanılmaktadır. Bu açıdan çalışmada pazarlama metrikleri, bu metriklere karşılık gelen finansal metrikler ve pazarlama ve muhasebe arasındaki ilişki teorik olarak ele alınmaktadır.

Anahtar Kelimeler

Metrik, Pazarlama, Muhasebe, Pazarlama ve Muhasebe

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