Pazarlama Bilgi Sistemi - Muhasebe Bilgi Sistemi İlişkisine Stratejik Bir Yaklaşım: Stratejik Pazarlama Muhasebesi

Küreselleşen dünyada rekabetin yönü ve şekli değişmişhızlı, uygun, güvenilir ve zamanında bilgi esaslıbir rekabet ortamıhakim olmuştur. İşletmelerin böyle bir ortamda faaliyetlerini sürdürülebilmeleri faaliyete konu olan ürünlerin pazarlanmasısürecinden bunların kayıt altına alınmasısürecine kadar bilgi sistemlerinin etkin kullanımına bağlıdır. Bu bağlamda pazarlama bilgi sistemi ile muhasebe bilgi sisteminin koordineli ve stratejik bir biçimde etkileşimi, işletmelerin muhasebe verilerinin, pazarlama stratejilerinin belirlenmesindeki önemini ortaya çıkaracaktır. Bilginin stratejik bir rekabet aracıolduğu günümüzde stratejik pazarlama kararlarının çeşitli kaynaklardan sağlanan doğru, geçerli ve güvenilir bilgilerle desteklenmesi gerekmektedir. Pazarlamada gelecekteki faaliyetlerin planlanmasıve denetiminde işletmenin muhasebe bölümünden sağlanan bilgilerden yararlanılmasınedeniyle muhasebe bilgilerine gereksinim duyulmaktadır. Pazarlamada uygun, geçerli, güvenilir ve zamanlıolmayan yetersiz ve eksik bilgiler stratejik olarak hatalıkararlar alınmasına yol açtığından pazarlama bilgi sisteminin, muhasebe bilgi sisteminin ürettiği bilgilere ihtiyacıbulunmaktadır. Stratejik pazarlama kararlarının maliyet bilgileri temeline dayalıolarak alınabilmesi için pazarlama yöneticilerinin ihtiyaç duyduğu özel bilgiler Stratejik Yönetim Muhasebesinden dolayısıyla pazarlama bilgi sistemi muhasebe bilgi sistemi ilişkisi ve etkileşiminden ortaya çıkan Stratejik Pazarlama Muhasebesi tarafından sağlanmaktadır. Pazarlama ve muhasebenin en önemli kesişme yeri fiyatlandırma stratejik fiyat ile ilgili kararlardır. Ancak, pazarlamada özellikle fiyatlama kararlarına ilişkin sorunlardan en önemlisi maliyetleri yeterli ayrıntıda izleyememektir. Bu nedenle de işletme içinde etkinlik belirlenememektedir. Fiyatlandırma konusundaki sorunlar işletme yöneticilerini, işletmelerinde mevcut pazarlama bilgi sistemi ile muhasebe bilgi sistemini birleştirmeye, hem üretim ve hem de pazarlama maliyetlerini yeterli ayrıntıda elde etmeye zorlamaktadır. Böylece fiyatlandırma kararlarıel yordamıile yapılmayacak, işletme hem iç pazarda ve hem de özellikle de dışpazarlarda uygun fiyatlarla rekabet edilebilecek, işletmenin satışlarıve karlılığıartırılabilecektir. Bu durum göstermektedir ki, pazarlama bilgi sistemi muhasebe bilgi sistemi ilişkisine stratejik bir yaklaşım sonucu ortaya çıkan Stratejik Pazarlama Muhasebesi işletmeler için küresel rekabet ortamında işletmenin varlığının ve faaliyetlerinin sürekliliği için önemli bir araç haline gelmiştir.

Developments in globalization, market economy, competition, specialization, information and communication technologies and factors as rapidly changing economic, social, cultural and political conditions oblige decision makers to access the correct information during their decision making processes. Under these conditions, ones who access the most correct information in the shortest period have the chance to live and to sustain their existence in the market Hacırüstemoğlu, 2008; 4 . Organizations require marketing operations on strategically and sufficient levels to sustain and maintain their existence for a long period of time. This obligation leads organizations to develop new policies and strategies in today’s information-based competitive environment. This is possible only with promptly, convenient and trustable information. Information lack of these properties leads to make strategically wrong decisions. Therefore, since problems caused by wrong decisions emerged from insufficient and misleading information, can not be solved through short term marketing measures, efficient use of information management becomes significant for strategic marketing. The basic reason to strengthen the relationship among the management functions of marketing and accounting is marketing problems.Quantitative and qualitative information is required to solve problems arise with strategic reasons. In this respect, meeting the required information in sufficient level is due to the fact that these functions interactively work with each other. The function of information preparation for strategic marketing operations can only be executed through the help of the relationship among the Marketing Information System MIS -Accounting Information System AIS in general, and in particular it can be executed by using the Strategic Management Accounting SMA with its own purpose. The term of Marketing Accounting MA emerges because of the following reasons; the most significant intersection area among marketing and accounting is composed of pricing issue and strategic pricing policy, and prices are determined due to the information based on SMA. To summarize, MA can be defined as collection of marketing information, transmitting to all employees, calculation of sales and distribution costs. Furthermore, information basis is generated by the means as increasing the customer benefit, brand generation, increasing and protecting brand value through brand accounting, pricing in terms of competition. Information which is provided by the accounting department is used to support strategic marketing decisions through credible information, particularly planning and controlling operations in future. In this respect, supporting marketing information with accounting information is useful to make a right, valid and qualified decision. This is resulted from coordination and interaction among departments in an organization. General purpose of this study is to provide a basis for the content of Strategic Marketing Accounting SMA which can be considered as a component of marketing and accounting sciences for strategy and to provide a different perspective on the subject, content and applications of SMA. Specific purpose of this study is to introduce cost information based SMA in order to support strategic marketing decisions by using information generated by MIS and AIS and through strategic cost management. In this field, there exist many studies on this subject. Ozimec et al. 2010 works on a study on the geographical effect on marketing information system and the effective factors on decision making process. Ouksel 1997 performs a significant study emphasizing that accounting information system has either facilitating or obstructive impact on recognization process of organizations and this study explains that this is possible through information environment, information distribution and information coordination. Choe 1998 performs a study about the impact of generating accounting information system on users and it is tried to assert the expectation of users from this system during the generation of it. Developing applications and analyses in accounting information system are asserted in a study performed by Mauldin 1999 . Nicolaou 2000 performs a study on perceptibility probability of the efficiency of accounting information systems during the coordination and control processes in the organizations and the impact of accounting information system on organization decisions is examined. Poston 2000 performs a study in order to emphasize the significance of accounting information system on computer based applications and tries to assert the significance of accounting information system through a separate keyboard system. In a study performed by Leonidou 2004 , it is asserted that the integration into expanding information market is possible through marketing information system and the harmony among marketing departments in this respect is particularly executed. Rom 2007 performs a study on management accounting and information system integration and a literature survey is performed about this. Through a selective approach, Vaassen’s 2009 study analyses the effect on the beneficial use of accounting information system and accounting data during decision making process. Allak 2010 performs another study regarding on that marketing information system is significant in New Market studies and efficient use of these data is also required in other departments, and in order to provide this the importance of the Internet use is particularly emphasized and the study is performed on SMEs in Jordan. In a study performed by Nowduri 2011 , the importance of marketing information process in decision making process of an organization is discussed and its impact on top management’s decisions is analyzed. The things that decision makers and information users in organizations utilize in an environment of uncertainities resulted from the inside and outside factors of organizations are analysed in a study performed by Ashill 1999 . Worrell’s study 2011 examines the importance of information and network technologies in accounting information system and asserts the use of information systems in accounting operations. Andrei-Coman 2011 examines the characteristics of accounting information system used in the Romanian Science Academy and its benefits on users. A study on applications of accounting information system and implementing scientific research methods is performed by Geerts 2011 . In a study performed by Baxter 2011 , it is aimed to assert the use of accounting information system through the previously applied basic methods and to provide usage convenience for relevant users. When the literature is examined, so many publishments are found on marketing information system and accounting information system. However, a study that exerts the interaction among information system and accounting information system in terms of the organization is not performed. This is a missing point in the literature. Hence, this study contributes to the literature on this dimension since it exerts the contributions of coordinated interaction of marketing information system and accounting information system in terms of the organization