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

Yıl 2011, Sayı: 26, 103 - 115, 01.08.2011

Yunus Ceran Muhammet Bezirci

Öz

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.

Anahtar Kelimeler

Pazarlama Bilgi Sistemi, Muhasebe Bilgi Sistemi, Pazarlama Muhasebesi, Stratejik Yönetim Muhasebesi, Stratejik Pazarlama Muhasebesi

A Strategical Approach to Relations Between Marketing Information System - Accounting Information System: Strategical Marketing Accounting

Öz

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

Anahtar Kelimeler

Marketing Information System, Accounting Information System, Marketing Accounting, Strategic Management

Kaynakça

• Acar, D. ve Alkan, H. (2003), “İleri Üretim Ortamları ve Maliyet Yönetimindeki Yeni Eğilimler”, ÜAS’03 III. Ulusal Üretim Araştırmaları Sempozyumu Bildiriler Kitabı, Ed; Güneş Gençyılmaz-Tülin Yazgaç, 19-20 Nisan 2003, İstanbul Kültür Üniversitesi Yayınları-27, İstanbul, ss. 228-234.
• Acar, D. ve Hakan,H. (2011), “Muhasebe Bilgi Kalitesini Etkileyen Kritik Başarı Faktörleri”, MUFAD- Muhasebe ve Finansman Dergisi, Sayı;49, Ocak 2011, İstanbul, ss. 10-23.
• Akdoğan, N. (1982), Pazarlama Maliyetleri ve Muhasebesi, Gazi Üniversitesi Ankara İktisadi Ticari ilimler Akademisi Yayın No; 197, Ankara.
• Al-Allak, B. (2010) “Evaluating the Adoption and Use of Internet-based Marketing Information Systems to Improve Marketing Intelligence (The Case of Tourism SMEs in Jordan)” International Journal of Marketing Studies, Nov2010, Vol. 2 Issue 2, p87-101.
• Altunışık, R., Özdemir, Ş. ve Torlak, Ö. (2006), Modern Pazarlama, 4.Baskı, Değişim Yayınları, İstanbul.
• Andrei-Coman, N. & Uta, T. (2011) “Particularities of the Accounting Information System in the Scientific Academic Institution from Romania” Procedia - Social and Behavioral Sciences Volume 15, 2011, Pages 2449-2453 3rd World Conference on Educational Sciences – 2011.
• Ashill, N. & Robber, D. (1999) “The Impact of Environmental Uncertainty Perceptions, Decision- MakerCharacteristics and Work Environment Characteristics on the Perceived usefulness of Marketing Information Systems (MkIS); A Conceptual Framework”, Journal of Marketing Management, Jul99, Vol. 15 Issue 6, Pages 519- 540.
• Badem, C. ve Fırat, D. (2011), “Temel Pazarlama Bileşenleri Açısından Muhasebe Verilerinin Kullanılması; Pazarlama Muhasebesi”, KOSBED-Kocaeli Üniversitesi Sosyal Bilimler Enstitüsü Dergisi (21) 2011 / 1, Kocaeli, ss. 77-101.
• Baxter, R. & Hunton, J. (2011) “Capturing affect via the experience sampling method; Prospects for accounting information systems researchers”, International Journal of Accounting Information Systems Volume 12, Issue 2, June 2011, Pages 90-98
• Ceran, Y. ve İnal, M.E. (2004), “Maliyet Bilgileri Temeline Dayalı Pazarlama Kararları İçin Pazarlama Muhasebesi”, Erciyes Üniversitesi İ.İ.B.F. Dergisi, Sayı; 22, Kayseri, Ocak-Haziran 2004, ss. 63-83.
• Ceran, Y. (2009), Maliyet Bilgilerine Dayalı Stratejik Pazarlama Kararları İçin Stratejik Pazarlama Muhasebesi, 2. Baskı, Tablet Kitabevi, Konya.
• Choe, J. (1998) “The effects of user participation on the design of accounting information systems” Information & Management Volume 34, Issue 3, 1 October 1998, Pages 185-198.
• Dinç, E. ve Abdioğlu, H. (2009), “İşletmelerde Kurumsal Yönetim Anlayışı ve Muhasebe Bilgi Sistemi İlişkisi; İMKB–100 Şirketleri Üzerine Ampirik Bir Araştırma”, Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt 12, Sayı 21, Haziran 2009, ss.157-184
• Dinçer B. ve Dinçer, C. (2005), “Otel Yönetiminde Muhasebe Bilgi Sistemleri ve Pazarlama Kararları”, Review of Social, Economic & Business Studies, Vol.5/6, Fall 2004-2005, ss. 353 – 365
• Ehrmann, H. (2006), “Marketingaccounting”, Handbuch Marketing-Controlling, 2. Auflage, Ed; Sven Reinecke und Torsten Tomczak, Betriebswirtschaftlicher Verlag Dr. Th. Gabler-GWV Fachverlage GmbH, Wiesbaden, ss. 698-739.
• Ergin, H. (1997), Stratejik Yönetim Muhasebesi, 2. Baskı, Ekspres Matbaası, Kütahya.
• Fidan, H. (2009), “Pazarlama Bilgi Sistemi (PBS) ve Coğrafi Bilgi Sistemi (CBS)’nin Pazarlamada Kullanımı”, Journal of Yaşar University, Yıl;4 Sayı;14, İzmir, ss. 2151-2171.
• Geerts, G. (2011), “A design science research methodology and its application to accounting information systems research”, International Journal of Accounting Information Systems, Volume 12, Issue 2, June 2011, Pages 142-151.
• Gegez, A..E. (2007), Pazarlama Araştırmaları, 2. Baskı, Beta Basım Yayım Dağıtım A.Ş., İstanbul.
• Hacırüstemoğlu, R. (2008), “Bilgi Çağında Muhasebe Eğitimi”, MÖDAV-Muhasebe Bilim Dünyası Dergisi, Cilt; 10, Sayı;3, Eylül 2008, Ankara, ss. 1-6.
• İslamoğlu, A.H. (2006), Pazarlama Yönetimi, 1. Baskı, Beta Basım Yayım Dağıtım A.Ş., İstanbul.
• Karayormuk, K. ve Köseoğlu, M.A. (2005), “Pazarlama Bilgi Sistemi ve Bir Kamu Kuruluşu Örneği”, Afyon Kocatepe Üniversitesi, İ.İ.B.F. Dergisi, C.VII , S.2, ss.103-121.
• Köhler, R. (1992), “Kosteninformationen für Marketing-Entscheidungen (Marketing-Accounting)”, Handbuch Kostenrechnunug, Edit; Wolfgang Männel, Betriebswirtschaftlicher Dr. Th. Gabler Verlag GmbH, Wiesbaden, ss. 837-851.
• Korkmaz, S., Eser, Z., Öztürk, S.A., ve Işın, F.B. (2009), Pazarlama, Siyasal Kitabevi, Ankara.
• Lancaster, G. (1996), “Relationship Marketing”, http;//www.da-group.co.uk, [Erişim Tarihi; 10.08.2011]
• Leonidou, L. & Theodosiou, M. (2004) “The export marketing information system; an integration of the extant knowledge” Journal of World Business 39, p.12–36.
• Link, J., Gerth, N. & Vossbeck, E. (2000), Marketing-Controlling, Verlag Franz Vahlen, München.
• Mauldin, E. & Ruchala L., (1999) “Towards a meta-theory of accounting information systems” ,Accounting, Organizations and Society, Volume 24, Issue 4, May 1999, Pages 317-331.
• Mirze, S. K. (2010), İşletme, 1. Basım, Literatür Yayıncılık, İstanbul.
• Mucuk, İ. (2007), Pazarlama İlkeleri, 16. Basım, Türkmen Kitabevi, İstanbul.
• Müller, W. & Schneider, A. (2010), Methoden des Marketing-Accounting, Konzeptionen und Excel-Anwendungen, Institut für Angewandtes Markt-Management, Reihe Forschungspapier, Band 21, Dortmund.
• Nicolaou, A. (2000) “A contingency model of perceived effectiveness in accounting information systems; Organizational coordination and control effects”, International Journal of Accounting Information Systems, Volume 1, Issue 2, September 2000, Pages 91-105.
• Nowduri, S. (2011) “ Management information systems and business decision making; review, analysis, and recommendations”, Journal of Management & Marketing Research, Mar2011, Vol. 7, p1-8.
• Oktay, K. (2008), Stratejik Yönetim Muhasebesi Destekli Müşteri Odaklı Fiyatlandırma, Yayınlanmamış Doktora Tezi, Kırgızistan Türkiye Manas Üniversitesi, Sosyal Bilimler Enstitüsü, Manas.
• Ouksel, A., Mihavics, K. & Chalos, P. (1997) “Accounting information systems and organization learning; A simulation”, Accounting, Management and Information Technologies Volume 7, Issue 1, January- March 1997, Pages 1-19.
• Özer, A. (2004), “Pazarlama İle İlgili Kararlarda Faaliyet Tabanlı Maliyetlemenin Etkisi”, Muhasebe ve Denetime BAKIŞ, Yıl;4, Sayı;13, TÜRMOB Yayını, Ziraat Matbaası, Eylül 2004, Ankara, ss. 123-138.
• Ozimec, A, Natter, M. & Reutter, T.. (2010) “ Geographical Information Systems–Based Marketing Decisions; Effects of Alternative Visualizations on Decision Quality”, Journal of Marketing, Vol. 74 (November 2010), p.94–110.
• Poston, R. & Grabski, S. “Accounting information systems research; Is it another QWERTY?”, International Journal of Accounting Information Systems, Volume 1, Issue 1, March 2000, Pages 9-53.
• Reckenfelderbaeumer, M. (2006), “Prozesskostenrechnung im Marketing”, Handbuch Marketing- Controlling, 2. Auflage, Ed; Sven Reinecke und Torsten Tomczak, Betriebswirtschaftlicher Verlag Dr. Th. Gabler-GWV Fachverlage GmbH, Wiesbaden, ss. 768-793.
• Reinecke, S. & Janz, S. (2007), Marketing-Controlling, W. Kohlhammer GmbH, Stuttgart.
• Rese, M. (2006), “Marketing Accounting”, Handbuch Marketing-Controlling, 2. Auflage, Ed; Sven Reinecke und Torsten Tomczak, Betriebswirtschaftlicher Verlag Dr. Th. Gabler-GWV Fachverlage GmbH, Wiesbaden, ss. 741-766.
• Rom, A. & Rohde, C. (2007) “Management accounting and integrated information systems; A literature review”, International Journal of Accounting Information Systems, Volume 8, Issue 1, March 2007, Pages 40- 68.
• Roslender, R. & Hart, S.J. (2002), “Integrating Management Accounting and Marketing in the Pursuit of Competitive Advantage; The Case for Strategic Management Accounting”, Critical Perspectives on Accounting, Vol;13, Issue;2, April, pp. 255-277.
• Sevim, Ş. (2006), Muhasebe Bilgi Sistemi, Dumlupınar Üniversitesi Yayın No; 13, Ekspres Matbaası, Kütahya.
• Sürmeli, F., Erdoğan, M., Erdoğan, N., Banar, K., Kaya, E. ve Sevim, A. (2008), Muhasebe Bilgi Sistemi, Ed; Fevzi SÜRMELİ, T.C. Anadolu Üniversitesi Yayın No; 1736, Açık Öğretim Fakültesi Yayın No; 895, Anadolu Üniversitesi Web-Ofset, Eskişehir.
• Schmidt, R. W. (1997), Strategisches Marketing-Accounting, Gabler Verlag, Wiesbaden.
• Tek, N. (1995) “21.Yüzyıla Yaklaşırken Muhasebede Ortaya Çıkan Eğilimler”, Muhasebenin Tarihsel ve Çağdaş Kurumlarından Geleceğine Bakış, Editör; Oya Yıldırım, Ayşen Dalgıç, Erdal Özkol, TÜRMOB Yayınları; 23, Muhasebe Bilim Dalı Yayınları; 2, Ümit Matbaacılık, Ankara, ss. 291-306.
• Tek, N. ve Dalkılıç, A. F. (2010), “Pazarlama-Satış ve Muhasebe İşlevlerinin Etkileşiminde Muhasebe Eğitiminden Beklentiler”, XXIX. Türkiye Muhasebe Eğitimi Sempozyumu, İşletmelerin Temel İşlevlerinin Muhasebe Eğitiminden Beklentileri, Galatasaray Üniversitesi, 21-25 Nisan 2010, Alanya/Antalya, İSMMMO Yayın No; 136, ss. 29-52.
• Tek, N. ve Dalkılıç, A. F. (2011), “Pazarlama- Satış ve Muhasebe İşlevlerinin Etkileşiminde Muhasebe Eğitiminden Beklentiler”, Muhasebe ve Denetime Bakış Dergisi, Sayı;33, TÜRMOB Yayını, Ocak-2011, Ankara, ss. 1-15.
• Tekin, M., Çiçek, E., Göbenez, Y. ve Bay M. (2006), “Bilgi Yönetiminin İşletmelerde Rekabetçi Üstünlük Sağlama Konusundaki Önemi ve Karaman Gıda Sanayisinde Bir Uygulama”, ÜAS’06 VI. Ulusal Üretim Araştırmaları Sempozyumu Bildiriler Kitabı, Ed; Güneş Gençyılmaz, 22-23 Eylül 2006, İstanbul Kültür Üniversitesi Yayınları-56, İstanbul, ss. 857-866.
• Tekin, V. N. (2006), Pazarlama İlkeleri (Politikalar-Stratejiler-Taktikler), Seçkin Yayıncılık, Ankara.
• Torlak, Ö. (1997) “İmalatçı İşletmelerde Pazarlama Problemleri ve Alternatif Pazarlama Stratejileri”, Dünden Bugüne Adapazarı Sempozyumu, Sakarya Üniversitesi İİBF-Adapazarı Ticaret ve Sanayi Odası, ss. 205-217, http://www.eflatun.com.tr. [Erişim Tarihi; 11.03.2011].
• Ülgen, H. ve Mirze, S. K. (2006), İşletmelerde Stratejik Yönetim, 3. Baskı, Literatür Yayıncılık, İstanbul.
• Vaassen, E.H.J & Hunton, J.E. (2009), “An eclectic approach to accounting information systems”, International Journal of Accounting Information Systems Volume 10, Issue 4, December 2009, Pages 173-176.
• Worrell, J., Wasko, M. & Johnston, A. (2011) “Social network analysis in accounting information systems research”, International Journal of Accounting Information Systems, Article in Press, Corrected Proof - Note to users Available online 29 July 2011.