i\omor L, Jull - ucscmocr .L.VVJ

l1alamal!: 172 - 193

AUDIT PEl\1J\SARAN UNTUI{ PENGElYIDANGAN EFEE.TIVITAS DAN KINERJA PEl'Y1ASABAN

Teguh Budiado

~YiI8o" A.rafat Dosen Fakultas F.;konomi Universita$ Gadjah }y[ada

/tiJS'TIlACT

Tflt.' morhelint; audit- cs G strcle;:ic control tool (0 impraut! mo.rkctifl/?

e//C«(lL't'f!t,'Ss Gild p%rfl![!f:cf.: is till: kl!Y word tJwt should he cO!lsil:"f'L'd !i)

b~;SlIlCSS industry to r .... spoflti th.: current l't:ry turDlJlcil'-:l' UIi;.! C,):::.:;<·t~:,,·:,

enuironmenl. 'th.e m;,-;,rk.::in,g c~!di!, i:'~';;11 become a uilc!l ac{!ui!} of tVt'I)'

busin",ss player (0 be succi?sslul. Thert?fore, through (his article, the study going to conci!.>ct a l';!sccrcn 0."1 h'JW to d<sign m{JrJ:i!tir~5 audit COftC2pt as a rr:(ert'nce for Dusiness ir:dus!ry [(I

implement the mcrketing c.udit correctly. ?l·,.-t ,-:--.ethoJoLogy used ill :h£5 article u the literc.{:.:re st:.aly refers to [e.:r:lDook, (l,-tidfS, reseorc!: lH u:};Lr

relevant documents The result of this research concludes the dcsit,'n concept chat consist or understanding, execution process, approach, tools, methodology, framework, eharacteristiC3, report prerequisite, necessary aspects of marketing the has to be understood, and proper and correct execution in implementing the mcrketingaudit in G company. The research elso conducts ofa case study of a Afarketing Au.dit of an Indon.esian company (unnamed) which is operctin.g

in Indonesia.

Keyword3: marketing audit, strategic con.trol tool, rnarketing controL design,

marketing performance,

A. PENGANTAR

Dunia usnha 6flat ini menghadapi karakteristik lingkungan bisnis yang turDulence da.n t,cgitu k.:;.~ye~iti: (Mulyadi, 2004), Untuk IDeoghadapi karaktenstik lingkungan bisnis yang turbu!enc,!- dan bcgitu kornpetitif lerscbut maka audit pemasaran merupakan salah satu kunei sukses yung senantiasa harus sclalu dipcrdatikan olch knlangnn bisnis. McDonald (2002) menyntnkan bahwa dnlo.m iklim bisnis pnsnr ynng

Audtt ~ ~ ~ EIo. ... ylt.J 0.." 100#'1_ f'."",Uf./l

., .... ""0 n. II 1 r..U!ILIH;I,.Il,.1I lUlnDUll KcsaCJaran oan\'/{\ KC{)Crha:i1lan tiunasa cepall hil!\j"~1 i~F ..

datnnG' dari perCnCilI1<lUIJ pcmn~nJ'i1n yang snngut ccnnnt dlln pclo"ksllllHan <Iu,llt

p<":IllU~lUrarl nklln Hililgat menelltukull keoerhn.':iilnn implcmcntlJ.'ii pCreOCill1nan IH .. 'lllll.""tr.t:l tcrscbut.

Dcmik.ian hatnya dengan bdx:rapa pakar dan haJiI penciitilln rnenunjukkan hal yang scrupa, Kartaj<lya :1995) menyatakan bahwa audit pemasaran merupakan salah satu aktivitas vital untuk mencapai kesusksesan bagi setiap perusahaan. Hal ini sang-at logid harcna dengan r::::!claksanakan audit pemcsaran rnaka strategic cor:.lrol mechanism perusnhaan akan bcrj.alan dengun baik (Rothe, Harvey da .. l Jackson, 1997) dan pada gllirannya ako.n menlngkutkan efektivitu3 dan kinerja pernusuran pad a suntu perusahnan. Sementn.ra. itu Kotler (1984) menyntukan bahwa. audit pcma8a.ron akun mcmll.stikan tujunn-tujllan pcmasnra.n perusahaan, siasat-siasat dan si8tem-sistern disesuaikan secara o;Jtimnl dcngan lingkungan pemasaran yang Eckarnng rnaupun yang diramalkan di masa

mendatang scbagai strctegic control de..n sekaligus merupakan alat penilai keberhasilan pcmasnran (marketir.g effectiveness rating instrument) yMg akan menggambarkan kebcrhasilan pemasaran secara menycluruh dan suatu pcrusahaan. Sejllm!nh bukti di'!o

f:!ktr. ~!1~piris snng.:!~ r::''2!1dukung dan !;l~mpcrJih!!tke.!1 \:.~b('n.!1r:l:;' d!lri ::p:\ .":l:~~

tli\lligkapkild oleh bcuerupu pukur ~r.scbut. Ucrbllgni inuustri )'i1i1)o; dllp;cl

rlll'l1tk~;arlnnHklln audit pZ'lT1usnran dnn fllcnindaklnnjuti hnsilnyn dcngan baik Sl'hing[.:<l

:n~!mpu untuk mcmperkecil kcscnjnngnn ncgatif r..n~ara lingkung2.;1 bis!1is d!:'n~:1!1

strHte~;i, tHktik dan lapasitns inwmnl pcrusahaan .. kan rncmiliki tingkilt r~'::.r/1 of Illt't!slt:!cnt (HO!) ynng jauh lcbih oaik dibandingknn dcnt;an perll::::ilhil~lr: y;:r:~ tllbk !ll','!llj)(:rli:ltiknrl lludit p~':Il)Wi(\rnn scbngllilllilrlH t\lt'stinyu. SCbl!~HilllnIlH ;lllSii P(,IH'!I~I;\I"

~:i;;ib:iji"': i!:JS;;, Siil<!;·"._;; t19d7; Lb ... Len';::; (1959) di dab'i" r:C'i.':5i':"i' \L)J:-)J :-;i:~,~

IIH'!lunjukka!l onhh'a per'.Jsahnnn dcngun !--.escojo:1gnn I,q;atif bcsnr mCllljwnYili HO! ldJih kurun;; ~et.cngah d.ari perusnhaan dengan kesen.iangan neg-atif kccil.

Penting pub ur.tuk rlip~rhatikan bahwn kebutuh3.n untuk rJl(;l2.KL:k,~r1 i1uJ.it

pernZi.3aral1 .scring tidak tcrlihat sampni suatu organisa.si tcrjadi S(;SUiltu hal, f!:ii.:iillilya

pcnjualan yang mcnurun, marjin yang jatuh, pangsa pasar hilllng dlln scbagHinYil. Tanpil

mcngt::L.'lhui pcnycbtlb dari Lunda-tanna buhftya itu rnnnL.jcmcf1 fl~f!.n mcnl\.r;~[\ni f.t:!llbcr pcrrnasnlnhn.n yang ~rb(.du sehinggu tidnk mnmpu IllCrH:r:luknfl mnsn!flh ynnr.; scbcnnrnYll, Audit pcmasarun dnpnt nlCmbtiIltu [llcndcfinisikn:1I1)'o dcngan memb •. :rikan

pcndckut.n.n terstruktur l.erhadup pengu:Ti.pulan dun ana!isis dat.alinfoflllJ.si paJa lingkungan bisnis yang kompleks (McDonald, 2002). S~bagai f>e.rnbnrun kita dapat rncngambil pcngalamtl..Il empinB dan contoh yang diuraikan okh Kotler 098:1) deng;lll mengangkat kasus O'Brien. Candy Company, sebuu.h pcnll'mhaan kembaIl~ plla (ii Amcrika Tcngah yang mengalarni pcnurunnn p-cnjualan dan :.ccuntungan. Semula Top manajemen O'Bri.en bcrpcndupat bahwa p'~nyebabnya terlctak pada wnnga pcnjual mcreka yang dianggap tidak bckerja kerns dan kurang trumpiL Untuk mengatnsi keadaan ini manajcmen akan mempcrkcnalkun suutu sist.em pcrangBDng kompensasi baru dHn mempckerjakan scorang pelatih tcnnga penjuaJun untuk rntndidik pegawai-pegawai penjualan dalam bidang pcrniagaan dan tcknik-t..cknik penjualan modem. Akan tetapi, sebp.lum rnelakukan hal tersebut. mereka memutuskan unt.uk mempekerjakan seorang konsultan pemasaran untuk melakukan audit pcmasaran. Basil dan audit pemasaran tersebut sampai pad a kesimpulan yang tegas bahwa rnnsaJah-masaJah perusahaan O'Brieli tidnk Clknfl tcrpecahkan. dengan earn me'ningkatkan kcmampuan tenaga penjualnn karen a permasalahan-permasalahan yang ~esungguhnya dihadapi perusahaan ad3lah: (1) Tujuan-tujuan pemasaran perusahaa:t tidak jelas dan tidak realisL::i; (2} Strawgi pcrusahaan tidak mcmperhitungkan perubahan poJa penyaluran atau mcny~lenggarakan perubahan pasar yang cepat; (3) Perusahaan lebih dikclolnldijalnnknn oleh suntu or~ant:-lnsi pcnjun.lt\fl uaripudo oleh suutu oq,;,nniHusi pclIlH~llrUn; (.~) .JnjarH11'

;ajar(1n produk peflJsahuan bera.c1a dalam kC&eirnbangan yang mengkhawalir~an karena dun macnm produk yang menonjol mcnanggung '15% dan Bcluruh penjualan dan tidak :nemiliki polcnsi unluk bcrkcmbang; (5) Scrangknian vannbcl-variabcl pcmnsaran :.marketing mix} dan ~ru3ahaan tidak seimbang, t.erlalu banyak mcnghabiskan uang '.J.ntuk t.enaga pcnjua!an dan tidak cukup untuk bagian pcngiklanun; (6) Perusahaan tidaklkurnn&, mempunyai proaedur-pro8cdur untuk rnengcmbangkan dan rnciernpar produk-produk baru s.ec ..... ra berhasil; dan (7) Usaha pcnjualnn dari pcrusahaan tidak :erarah kcpada perhitungan-pcrhitungan yang mcnguntungkan.

KaB.UB. O'brien yang di angkat oleh Kotler tcrscbut menunjukkan belapa pentingnya audit pemasaran unluk mengctahui permaanlahan pernasaran yang sebcnarnya dihadapi oleh suatu perusahaan dengan baa dan terslruktur, Sehingga tidak mengherankan bi;a berdtlsarkan hasil survey ynng dilakukan oleh Goodman (1970) didalilffi Koller (1983) memp-cdihntknn bnhwa perusahann~p<!n.J!inhann bcsur dan modern seperti General Foods, Du Pont. Johnson & Johnson, American Cyunumid, Nestle dan juga menurut Kartajaya (1995) ataupun Barlow Research AsSOBiates. Inc. (2003) pade bisnis .>crbankan. Lelah mL'rnahiimi ii.ti pentir~g audit ~C1':'5.9.ran dan rnc .. glrnp!e:-::'~r!.t3sikannya JL'ng<ln lujuun ugrll kl)!1trol slrlltcgik pcrusllhaan dupat tcrlnksann dent;an buik dan jJr0gri:im·pr0l;;-ilr:1 r-c:::n!,saran dupal berjalan seeBra lebih cfeklif dan paua b"ilirannya

:·~i~:::j3. p'~rr::asara;; dS.Pl;: terJS ditingketkan.

B. I_,\>nL\~:\0T TEOrtT

Bagil.;n,a~)(i rnl'nlnCl.l.I",t;: kU!I::;t;j.J i:.i'L;dit. pcmasarun. lmgi Sul.ltu pcrus;\h,\ill'I':

Sebclumnyu akuI1 diu:-aikan terlebih dnhulu sckilas ruengcnni pcrenCJ1!laan tJemasarZ!r1 dan perenCd.fJucn ti~rat.<.:b:s PCf'..!S:.!.hJ.:lrt agar kDjinn dida!am nrtikel ini ukun semakin jt:lus"

1. PercncauuGu Strategl5. JUll Pcr.-cncnoaan Pcmas"axan

Mengel (2003) mengutip The American Marketing Assocciation (AMA) yang mendennisikan pema.saran sebngai process of planning and e.xecutinR the conc<!p!ioll. pri..:::ing, promotion, and distribution of ideas, goods, and iervices to creale all exchange that sati${ies indiuidual or organizational objectir)e~. SedangkJUl The Chartered Institute of Afarketing menjelu.sknn peruasarnn sebagai marktting u the management proceH that idenli{I.C.3 anticipate, ar .. d satisfres customer requirement! profitably.

Dari de.finisi A.\IA dan The Chartered Institute of kfarketing terse but rnaka dapat dikatakan bahwa pcmasaran dimulai dan proses perencanaan pernasaran berdasarkan spa yang diinginkan konsumcn. Menurut McDonald (2002), proses pcrcncanaan pcrnasaran tcrsebut mcrupako.n ulut organisasi untuk memonitor dan mengontrol pcngaruh internal maupun eksternal untuk disesuaikan dcngan kemampuan stJalu pcrusahunn dalum upaya unluk mcraih penjualan dan mengkomunikasikan ke seluruh jenjang tcnl.1ing 6ikap unri ::;uolu pcrusahnan dalam bcrsaing unluk mcncnpai snsuran. ScmenlarH "itu Su k.ri~t.ono (1995) mcnjelasknn bahwa pcrencunnnn pcn:nsaran tc"rscbut akan sangat bcr,:arinsi dan sangat tergantung pad a pelu.:;a... .. au;', ya::t; ::::e::Y"-!~'.l!~~ya

ksrena bcrgantung poda berbegai aspek, seperti prod uk dan pelayanan suatu perusahaan, kcinginon para pimpinan pemusaran dlUl sebag3.inya. Namun yang harus selulu diperhalikan bahwa proses perencanaan pernasaran harti.8 6ecure tcgas didasarkan pad a siHtem perencona~n strotegis perusnhnan_ Oleh karena itu, tidoklnh mungkin

~ p......"" ........... I../htu ... ~,,-.f;>II.~ Eld/,(1fu 0." I"~ ~ .... al"l

mcrcncanakan okti· .. j·...iI1l pCrTlasaran ort;<lnisasi t,erpisah dari funi!Sr- bisnis :,";u;g h::-I

knrcna sistcmiRnsi proses pcrencnnaafl strutq:is lcrletuk di pusal leori perl'nC,lna,ln pcmnsnran dun (ludit pClllnsnrun ml',Upij;".<L;l rmgidn dari !(lJ"1! prust:s tt:rs'-'~)tJt (iihil: gambar \).

Gamoue 1 Lang-kah Pro9cB Pcrencuna~ln Strnlegi~

PROSES PERENCANAAN PE'.IASAfV'U STRATEJ"<

""".''.J-'.'' r'~lj --, . :C-3'~;':~::" ;~~L~~:~ KLlnei SUkSC9 PcrencHlla3n I\~!!laS<lran, Jakarta: P'T Elex ,\!cdin Ko:-npL!ti:l:'!O

jSurn_~~_:"H~_Q_o.:r}"~_l~1._N.!'1.~"I?'Tl (2002), Huw Come Your ~.Llrket;ng PL~n5 :\!", .. !~'t Wor~in~

2. Pengertian Audil Pemu6uran

Sejum1ah Bumbcr telnh mcm~rikHn pcngcrtian mcngcnai fludit PC!llH.'-'ilL1n

sebngairnana label 1 di ba wah ini.

Shuchman (1959) didalam Rothe, Harvey dan Jackson (1997)

Sessions (959) dido/am Rothe, Hnrvey dan Jackson (1997) Larrabee (1989)

Brown, Goedde dan Gist (991)

Tabcl 1 r - --- -- ----- ~ ~~~.- £ .......... ..,. ...........

-------PENGEHTIAN AUDIT PE:-.tSARA ........

Th~ m..arJutill.8 audit as a s)"slt"mo{ic, critical, end ,no appraisal of the total marAl!lins op-tration; of thl! basic abje th.t opcrtwn and a.Humplion.l which undcrlu (hI! as wdl procl!du.re., peTSonel and or~:a!lua[iofl t!mpfoyt!d tu !rllp/o, achicL't! the objrcliuc

Mar)ulir..g oudit waJ de(i~d lo efla~T;;:;mp~~-;;;·'_;-;;;MCr."'!~' judrrunt in d~(~rf1linin8 which uf a rlllfllocr of alt .. rflO!Wt' ( 'rto~l fiJtdy to maintain ofld, {,r .. /,'ro!,ly, (0 .·nllonrl' 1($ i).('~·lIw

Marketing auditJ hove failed to cullsidc--;' the obiflty (or a 0, Jotisfy the market plant and make a profit A marke/ins audit i~ a comprt'llt"fls/Uf:.·, sys'" "11 a ric. IIHf.,/.,..",

o:aminotion '!l._ a Irm', markelirlit l'nl'ironmoif. ubit'(:~:.!.

pertial ret'LeW c .... d !t''''J (!!ld police; of

OJ of the ml'lhXl, nl {he polices end

: to t'x.·r("I~.' ,;u:..:nd

urst's of aellon art' In /1;," I1icri;,{

i,'"!t!H· rt'sourceS to

i

-i'",11. and p.:ru) .. :'/c --1 ~ 5tr(J[ ........ ~~_2'!_j

I a.ctiuitiu. Kotler, Gregor : Audit pcmullurun aujduh pCHlcrikJlIlUn lcr/lII.uUJl ';\lulU pt_·rullllhuun uluu unit dll,n Rod;;tJf' bUni •• ccuru kumprchullfiif. lIiIlLt.!lllulil, imlt'l-x!llth:n dl1l1 \x.'rkutu yuill{ lIunKul (19971 ~nting untuk dilukukun datum upuya unluk. rnchhul Illaslllnh dan kCJcmpatan

denge.n tujuan untuk mcmbcrikan rcl.ornendasi dalam upaya U:1luk

meningkatkan kinerja Buatu pcrusahaan ataupun ~uat\J unit bisnisa

•

Aelc.er, Kumar : Audit pemaaaran merupllkan 8uatu pemeriku.an yang periodi1c, kompreneruif. da.."lDay{200I) aistematik dan indapenden lerhadap tujuan, itrat.c;...-i. aklivitall dan iingkung

an

peUlilaaran suatu unit bisni!!. McDonald (2C{12) : -Audit pcrna.saran merupakan tinjauan ulang dan pcnilaiao li:.lemati.!!., k.riti!l

dan 'berimbang terhadap (aklor ekst..emal don internal yang mempengaruhi kineda komHsialluatu organis8si .!Ieiama pcriode )'iln/( telah diter.tl!kan·.

Perrreawt d~ : }'{oruting audit: a sysltmalic, critical. aM ullb iaud review and appraual of eN: McCa.rty (2002) bailie objectiues and policu, of maruting fun.ction·Qnd of Ih.e orgonuc:ion. I

rr.J.'lhDC/l, proctdurt" lJnd pcopl~ tmplO)id to imDlenlinllh~!.E~!_· ___ u ___ ·

I Craven..!! dan : Mariutin.? audit is uuful ill ini!iatins a strakgic eU(JluGtiu;J program

Pi",;, (2003) I ",,,." "000> Uoe'''~ '""'" ".,""'"" -. ",," -"'. '"' '." ,,',"' "., Woo,, UJ.Hnifl.atiofl of t/u total tfJ::iror:mlr.t. ~~t:!i!.,',,!. ~:;I:('1,::n, r:(l~v~(i.u. c .. d ""oureo 10 deler""'" "coble", on·o, o"d OJ'l,url,,,,,'i,·, ,,,,,I 10 mo""",,,d 0

plfln of action. , _ , _._r~.,I, ... " .. rr .. .-,.I".,,:,--;;-;;~;rou·,ji',~ Q' --:;;"~~'j-;'-<~:::::;:;;-:; ~.>j-';:':fr.,.:;-< o:;r.d

II Co:,.s1Jlt.ing (20{1]) ! ir...!.~;x:;.di!r.t t;;:;::.':ii.~.~l£On. of th~ cum;"':]fly', ~:2rJ:t:"1:!l,i.! ... '"'.~·l.-:;"".'C:.i!!;i caos' Cii I 1 ".ajor mcrketing cc:,'ui:in of the busirdSS I: i.s ()r:'en th.: {In:·s:c';> jr. impro~·i.~..; a

1. company', mcrk~l I!!.!lormanct. -~~---------'--r .;;'::;Jg-roIJP A .\{crketir.g audl!j is 011 irlcicp"nJcr./ approi.wl (llld rt'('U'uJ

0.' {he marJ.: .. !ll1g

L iJJ".clifJl1 within on ~~'(jni;rn~.0.!.:=-__

(Dari berbagai sumbcr)

3, Audit Pemasaran Sebagai Alat Eontrol Strntcjik

Program-program pemusnran )'ung dilnkukan oleh ,sU[ltu pt'rusnhnun Ecsuai dcngan pcrencanaan p€masaran yung t.e!uh ditctnpkun, pcrJu untuk dimonitor/dikontro! dengan haile dan lenlunya dip~rluken pula alat kontrol yang onik puln. Lynch (1997) menjelaakan bahw!l t~ proceS$ of monitoring the proposed plans as they proceed and adjusting when: necessary; there is no planning without cOlltrol. If on oDjectives stotes where you want to be arul the plant sets out a road map to your destination, (hen control tell! you if you are on the right route or if you have arrived at your destination. Menurut Kotler (2000) bahwa salah Batu aJat )'l1n~ duput di,;.:-unakan oleh Buutu pcrusnhann untuk rnelakukan konlrol terhadap program-program pemasnran Btrategik odala}) melalui audit pema!aran. Perusahaan-perusahaan yang ~nenemukan kelernahan pemaSB.rBn melalui penerapan penelaahan peringkat efektivitus pemasaran harus mclakukan studi yang lebih rnendalam melalui audit pemasaran. Sebagai alat kontrol strategik maka audit ~rnasara.n akan menguji eI1am komponcn utama dan situnsi pcmns.:lran pcrusnhaa n

scbsgaimana yang dapat dilihat mclalui tubel 2 bcrikuL

A\.Od.II p."...~~ \.)r"IIvo\. ~,.,.-.o..{'9~n [1 •• ( ....... O&tt I'.,..~ P'fYWJ.l/ltn

Tnb!'! 2 }{omponcn Audit PCOUltlUrhn

,.-----.--. Baginn L Audit Lingkunglln Pema.aran Lin;zkungan !->fakro "-----1----

Demografi

Ekonomi

Lingkungan Hidup

Te~(ilologi

Politik

Apakah pet"~ernbllngan dan k.ecenderungan demografls ulama merJ"adi peluUtlK a'.au j anca'man hagi peru!lahaa.'1 ? T'inda.kan lipS ya~g hsru.\ diambil pt.'"rtlaahllar'l untuk II

menan1,;.;api pcrlc:embangan dan Ic:ecenderungan ItU? 1 Apakah perkembangan utama dalam pendapatan, harga. tatJungan !icluruh ma.!lyaraut dan kredit aka.., mempcngaruhi peru,ahaan 7 Tindakan ara yanK hanl.! diambil peruuhaan untuk mcnanggapi perkernbanglln dan Ic:ecenderungan itu?

Pema..!:Ok I' Bagaimanatih pandangan a~j ket-erse-diaan liumber daya kunci j'a~-g -dlt;"unaJ..a ______ da/am produbi? Keccndcrun;::an apa yang ada di anlnrtl pcmaso~) __ ~ ... ___ _ Fasilitator ~ Bagaimanaw pandangan ~rullllhaan aluj biayu dan Ir.ct-l·r""8Niiaan jX'layana Pcrustlhnnn ! transportasi, (asilitas gurJanb. dan lumD.:-r daya tJnllnsill.l? Sd~"rnpl\ efektifknh biru I

-,\fa'YilrBk;t-~·

Pdmluaran

Misi Bisnis

Tujuan Sasariln Pemasarlin Strstcgl

d'n

iklun dan pcru!lnh~fi~l risetpcr:H1Sllnln yanl.( dipilih i>c;-u,uhaun? ::1 Ci:llonr;8Jl wuyaraknt mllna yang m.enjadii peluallg at.au ."'.;' e..8al.a...'1 bagi pcru.'lUI1uan? Lanl{l(.e.h·l~a..h apa yani dl8mbd pen.uahlle.n untulc. men&.ng8.:li H'C8.r8, efcktlf letiep golonpn maayaraka~_______ _____ _ __

n.,.-Ian II. Audit StrateR'"i Pernsssran

Apakah misi bi.snis t..elah dinyatakan dengan jelu dan berorienl:"~ipa~ar? APakBJ1l la~·ak 7 Apakah pefU.S.4huan mcnYll.lakan t1ljunn Jan snsaran pcma..sara~nY;-deng~r~- ~k;p I jela.!l 6chingp. dapat OlCnlbimbl.·!\1( pcrcncan(wn pcmasaran dan pcngukuran kinerja j ? Apakah tujUB.n pernosar/l0 ~u_da..0 ~ep_ilt ?

. . Apakah manajcmen tclah menekanka:1 SLrOl('gl pernasaran yang )e!e3 g'...:.na

'rnencapai tujuan pcmaso.ra.nnys ? Apnkah strat ~glnya mcyakinkan ? Apskah strategi t.crs.ebut layak bib dilihat dan tahap siklus hidup prod ukB i. stratq;i pcsaing, dan keadaan pcrekonomian ? Apakah pcrut'ahaan menggunak.~n. -:!~~~ I

~~r':!:-;'.a.:5; ~ar y6nl( l~ri:IIHK ? Apakah pcrusllt-u.llln memiliki kriteria yang jels.9 I delam mcncLApknn pcringk81 scgmen dnn Lelah melT.i1ih ec~m\.,l yang lcrbuik ? j Apukah man.lljcmcn tl'l/lh 1lIt.'lllbuul pruli/ YHIIK.llkurut utr ... IIctiup 8t'gml'.n IIlI~l\run? t\pnkah pcruuhllan tchlll rTu:n,,;cmlJllllj{kan positiollllig Jan bouran pcmasaran yang c(cktl( untu!.; sellap sCJ{ilIcn Sfisaran ? Ap/'knh sUOlix-r days pcm{lssrtln dlalokasikan

-------"---

---------j

.~.J{ian Ill. Audit OrgllnJu.i Pema.aran

Struktur Formal Apaklh wokil tlircktur bidnng pcmMflran memiJiki wcwcnan'i{ don lan;;!;ung jl!.w--;b yang mcrno.dai ata.'! nktivil1l9 perusnhaan yang mcrnpcngaruhi kepua .. nn pclanK~lln ?

Apak.ah aktivita.'l pccnasaran mcmilib 8tru.k:tur yang optimal menurut linl

(un~5i{)nal, p~uk segrnen, pemakai akhir dan ).(eo~afi.!l ?

Efisitrui Apalo..h komunikasi dan hubung8.J1 hrja yang baik l.erdapat di /lnt .... a pemu/lra.'1

Fun&"'3ionaJ dan penjUllJIlIl ? Apakah ai5tem manajemen produle bckerja dengan e(cktif 1 Apakah ~ ",anAj,,, pro<hk mampu rn,,,ncanahn 1.0. At.U IunYA volum, p<njuAIAn 7 Adakah j kelompolc daJam pemauran yang rnembutuhkan pd8tihan, motiV8.5i, ,uporvhi IItau

evalUllsi yanjl; lebih banyak 7

Lfisierui An tar Adakah masalah antara p<!manran dan manu(ak.tur, Jitbang, pembelja.n, keuangan.

Hubunllan akl:ntHrui, de,2art..:!Ol:!n serta hukum i:a0B: membutuhklln ~rhatian ? Dal(ian IV. Audit Stctem P~mau.r .. n

Si!lt.em In rOrtna..'Ji Apak.ah sisteOl intelijen pcma.'JarRn menghuilkan infon:nasi yang a~urat, memad!!.i

Pexua.:;aran dan U":pat wai<tu mcngenai p€rkembangan pa8ar berkaitan dengan pclanggan, calon

peJant-;gan, di3tributor d,n agen penjualan, p;!.Uing, ~ml1sok, lIerta berbagai

goloo,:nn mn.;:ynrai<at ? Apilkah pcngambil kcputusan perlJ.'Inhaan meminta risel

p.!.!rn!lfiUrnn yong cukup dilD IIpak!!.h me:--ek.a. r:l~t.~r'Bkan hasilnya ? Apakhh

) \ peru.sahaan rncnCb'Unnkan mclOOe terbaii- dalam peng-ukuran pl!snf dan pcrnmaliln

penjualan ?

1 Si5~::t " , ' - .. ,

I Pe:-t;,.U:1aa.'1 Apalc.u.h pcmd:;ll.r merndiK.i sislem d:..Je.'..1I16'a. .... l );:cp'J:L:5A.'1 . A;ai.:.a...'-1 .ia:..em i : ?,,':;a...i;.ran v:renc.anaan menghasJlkan 6ilsaran peflju31!!.n dAn klJD:a p.~nludlan yang d~pat I t -Sis tc in ~I~: ~I~a ; ~~-,-e-J ~p-,-',-, ,-, ::";;J;;Ti;~) -)~I~-,"-e .~d~i" h"lJ r-l~- -;;~:~ ~-u-n-, -o,-,,-, w-,-, -'-Ij~ ;1-I i'c:'Jgenca!ian rcncanll tllhunlln lclllh tUfUI)!}1 ? ApilKah nlllnltj(:m("l) seOlril f'<.:oodlk mcnJ.:'unftll~i.~ I , prvlll,utJiiltll!l prouuk. p1::1:lr, W:!.1)"8_:1 d~n !!<1~'J~8:1 t!·,:;'.'iDu~i ? ApukAh biuYf! I ~ ______ r-Lp<'''''''''i-a,>arl!n dnn produK.~i_~~j~~.!.::~~_.r:e_n~~~ ____ ,

S:~~e!":l Ap<l~ah peru!lllhaHtt te,Orj:;anlsasl den;an b2.ii: 1..:."1:-":).; mengumpl.!!ke..'1.!

; l'~'~::'!S!!::l~

Ptngemba."1g"a..'1 menghasilkan dan rnenY<lring ide - ide proow: banJ : ."j)aklL~ peru.'lahaan I Prvdui::. Daru mc!uKu.lcun riscl kor.'Jcp dun anaji!j!!l bi~ni!! yang Inem~daj scbelu;:J bcrirlVesta:i

dalanJ Ide baru ? Apakilh peru.'Iuhaan melllkuxlln p.:ngujllln p((x!uk dan paar yanK I C-_______ L-memndai 3d_>eh!m mc!unc-u;-)uln -.J'rwuk bar'.l ? ! ~ ___ , _ B~ian V. A'_J.cii~l~T~uktJvita. Pem.asarun 1 I A..'1llh!U Bagai:nana profltabiiJt,l.'I dan berbe.gl.l.i proCult.. pasar, kawa!!lan dan saluran

l ProfilabililaJ di.!ltriblUi p.eru.!lll.haan 7 Ap!i.kab aehbilcnya peru&Maet n mema.lluxi, memperlua.'J,

,-;-_;c-c-_____ t--"m='"m:'p.cr~ecil stau mundur dan 8eg-men bi!!oi! y~".o:d"'"-'?-~----c---c-77c--~ , M.alisja Apakll.h kebltltan pcmassrnn lampainya rnengelWlrx.an biaya yang l>erlebihan ?

E(ektivit.a$ Diav& Dapatlc.ah dilakukan langkah - langkah pengurllng:..'1 bia"y-'.c.l'--_________ ~

Prod uk:

Hal):a

nilgl~~'0._Audit~t~~K~J PernuaraD Apuoh tujuan Jini produi<: 7 ApaklL~ tw.jt.:.a., it',l &e~l ? Apaxab lini produlc. yang ada aaat ini menc.apai tujuannya 7 ApaU....~ lid prOOu:,:, .. cbaiL'lya cilrenlAngkAn ke at.a.lI, Ic.e bawllh alau k.edua ar!l.h 7 i'roduk. ma .. n_.lI.u ~ yan.g ba.rua dihapw 7 Apakah produlo: hUll.:! ditambah ? Bagai::nanal.ah pengetahuan dAn lIik.ap pembeli terhadap mut\l produk perlJsahaan dan pcsaing, Itei.!!tinewaan, gays, merek dan lainnya 7 Bidang Itrat~..Ki.Fr.oduk d~~m_erek apa..J'~nK membutuhlcan penycmpurnt18n? Aptlkah tttiuan. kcbijakan, strategi dan pr08edur penetaPJUl harga di petu.5ahaan itu 7 Sejauh mans harge. ditetaplc.an berdasarkan kriteria biaya. pern:lintaan slau pe01aingan ? Apaknh pclanggan melihat harga penuahaun IIcsuai dengan niJsi tawarannya ? Apaknh manajernen mengel&.hui ewt"l.Sila3 pcnninlaan dan harga, pengaruh kurva pcngalaman dan harga serUJ; hbijaxan penelapan harge pesaing ? Sejauh mana kebijakan harga sesuai dengan hbutuhan distributor dan agen pr:njual. pem8sok serta peraturan pemerinlah ?

Distribusi Apak8h tujuan dan strategi distribwi ? adaUb lingkup dan pclaYllIllUl pemassra.n ~"!m''''':lli ? Bag.limana efektivita..<l djstribusi, agen pet"l,jual, waJLil prodwen. piaJang. ~:;~:'. A::l:-. ~:!~:-':-')""'I "? Hn'oJ';;"ii~ru~fl.haan mcngubah Baluran diatribusinva 1 Ap.nk.nh ttt,juan ~riklQnnn organisui ? Ap.alc..ah lujuan itu dapat ditenma 7 Apuknh

Penjualan dAn jumlah per:.Kcluaran untuk F~rildanan .udah kpd 7 Baga.imana pendapat

,(vdt~u-.tLA:~E~.'o.n~~u~

l'ul)llsltll.'1 ··~~~~lRJ.:nn d!l(~~~TlitSYflriJ:(iI~ mcngcnai ikll.l.n [oCru.!luh~-" Ap~kl1h-ml'JlIl- ~!:n-dipilih dcnl{an Laill; ? Apakah sla[ i1:lo.n in1..cm!t: rncmad.ai ? Ap.axlth unK;':Il~lIn prolllosi - pcnjIJaJan mCnlllr/lli ? Adukuh eftJ:.ti( dll/l rm .. -mvdul p~·nWHlIIun uL,: prolllli:ij·pclljuld,ln .'Iq;(;rtl jlllTlplc. Itupon, pRjangan dul) konlc.'I IJoCnjulllan 7 Apnll;;th stu( hulJUnf,'"llfl ma.sjara~Lll kompclen dan lrc,]tif ? Apak.1h ~n:5<L~ad;J mcnt{&,unakan p;.;masaran lang-sung, pcm<s..~aran online dan pemllSl.tran bcrdil.5il.rk:L'1 ~a5i.'l data secara meCladai?

r\Vir-;;'·:-;~'-;':d I A;mkah tuju.c.n wirarua6"1I. ? Apakah wirl1nill.6"1I. CIlXUP b.";sar sehing-gtt ;japat menCdpi:oi

I II tujUtL.'1 penaahnan ? Apakah wiraniaga diorganiusik.,n sesuAi Jini - lini yano ad<! ?

L Cukupkah (Itau t...erlaJu banyakkah) mand,)er t:-el\iualan yang t.croedJa untt..:;.. .. membirnbing wakj] penjuallln lapang-an ? Apakah wirnniaga menunjukJ.:.an moral, kemampuan dan u.saha yang ting-gi 7 Apakah procedur yanjt adM mcrnadai aehingga I d~pnt.dib"'Unakan untl:kmenc.tnpknn ~uot<1 da.n Cl.engevalu~si kinerja,? fiagai!:18.nil:

_________ ~ WlrunlllK~nhaan dlbandlnJ;kllll dc-ngan .... 'ranlO;;::~~ _________ ,

(SUnlDi-:r: Kotler, Pr.ilips (2000). ,\lanr.jancn Pcmasaran: Edisi A-Iiler.ium, Jakarta: Pcncrbit PT Fcrhalindo)

,),,,bk puh burbcda dungan i(otlcr, McDonnJd (2000) bcrpcndaplll """Wli dnl.1111 r:1C·lakuk<!fl audit makn vanaoC:-'.'tlriub.;1 yang- hnrus rJipcrhntikun uda!ail: (1)

Audit (:~slcrllaJ, yang- mcliputi varinoc/ yang- tidnk dapat diko!ltrol langsllng oleh pcrusah(!,-!!l Audit ckstcnw.! dia·,..,·al: Gengan pengujian informasi tcnta_llg' kC2d2.2.tl

CkOllUIni SCC2.':l L:.")UIIl d<.tn diL::~j:..:~ka...-:. J.::ngan kajian tcrhadap kCSehatan :;..:':- .. ,-.. rerturnbuh<1.n pas?r y£~tlg dilaYClIli oleh perusahaan terhad;:f1 vnria.bel-v'!riar)c/ j_::;~~; dap3t berupa jingkungan, rasar dan pcrsaing-an; (2) Audit internal, meliputi v:lr;~"b,:! Yilllg dilfJ;ll dl.:"():aro/ seC,lra pcnuh oleh PC!"lJS,dl1lilll IIt!\'..! dikcnnl seullt-:lti ('i)("r!!f:: ,ow!

,·,;rio/;.',·_, TUjU:lil :Iudit intenHiI 'I{Ltl.'li: l1l1tuk lllcni!ni ::>umlx·rdaYIl jWf"\JS;t!II;1i1

(!a!;!!:} K::rL:lnl"\Y,\ (kn~nll lil1gk:l:;~;);' diln .swnocrduya pesiling (/ihnt (,lLcl :3).

TnbcJ 3 ILl(tar I'eriksu Audit l'eIIlusurllIi

:\ IJ d i t E k ~{e~~,-;T-'----·--- --------~Aud i t-i~~;.~-~,d !.jn~KlJn;;illl 1 i-;-s 11 IS d~~l-·~;:::-~~)~~~-------·-------- -V~--;:-iIlOcI opno.'lJonIlT-:;:;~;;;;-~~~-- ---

(I'okik./}'lsf .. nU!--<-,·,.;;!I; Fk.OIlOI::I; SvsiullKul:urt!l; ,".!cmiriki p.:'ru~a.huan Tckonolo"i. !nlra·,"·:-";SllhfWIl I'cnjualan (tot!'!, lxrdil5urkan lokasi i-:{·o,.".rnfl~. vn:~ I'n~llr "Induslri, konsur::t·n dill) /l:-o-Juk} £lOtH\;" lu.'o,elurlJhllll, iH..'rtulllollhall JHIl (rt'fld flung-sa pasllr

(njJol! 'o'o\'.J:I1(') Marjin K.cuntuncnn/LiilYB J-~rnktcndik jK':l~l:m~On;;'ln dun (r.-nd pasar VarillDcLtbifl)"B kcuntunf,'"1I1l

(Produk; llorb'll, [J:!ltribusl (j~ik; Saiurnn Vuriilbcl baura:) fX'mfl.~arl\n .9CI.Hl;';ill t...-.'(~~ .. '..~'. dis:ribusl; hOrlSUlIlen; KOlllunlkllsi; P,akle:C· mac.ajemcl1 rrvduk. }lart:fl.. DistriDl!SI. 1'r01:\'..)51. p:-aktl'k d:ll.'Ll1 i,'.d·.Jstri) Opc:-asi dan &um~: eli)'a :<orrJp.::tisi

(Kompetitor utama; Ukuran; Pang-sa pasar/cakupEln; Kedudukan pasarlreputasi; Noijakan distnbusi; ~fclOOc pcmAsuran; Lu8.!!l diversif.kasi; F'{'rsonlan ~rsonal; Hubungan

lnternasional; ProtltldJlhtas Kckuulan dan I'

ke]cmahnn kU:]cJl

(S~-~;-b~~-i""!--;;-rS-;;-~~Id, ~\ralco~2602), 1!o~--;; Com~ Your }'farketiflg PlcnJ Aren't Work!!!,?

'~'likscs Paer-carWOIl Pemasaran, JakartA: PT Elex Media Ko:uputindo)

~ Kunci

4. ProBes Audit Pcrnnsarun

Pelaksanaan audit pcmasaran dilakukan oengan Illclakllknn belJCf;1_pa l.:lhJp.lfl proses sebagai bagian dari aktivitas pcngcndnlian pemasaran. Mcnurul Kot\c:r (2000) bahwa proses pclaksanann audit pemasnran dimulai dengnn pcrtemuan an tara jajaran pejabat perusa~aan dan auditor·3uditor pemasaran. Hal ini dilakukan dengan tujuan untuk memfokusknn diskusi mcngcnai pcnnasalahar: bag-aimana agar proscs kontrol pemasaran lerscbut uapat dilaksanaknn dan terbangun Buutu pcrscpsi -yang 5am3 sehingga diharapknn proscs audit pcmnsnran tcr5cbut dupat Jiluk~anak[ln dcngan baix.. Scdangkan EvnnH dan Derman (2002) mcnjclaskan proses nudit pcmnsaran 6cpcrti yang

dapat dilihat melalui gam bar 2.

r;;~~ /------~~

? y~', ] , !Ofm'n' .... (../ -_ _-_

D, ] /1( ( 0"" ,,,n,n,, '~'> -y ~_, VVI" ......... "d Itu;.v l U-"" .A..t" .. ~ 10 t~ / ______ ~ ~

4--..;::--------,onon ~,,---,~. '. J '. s. A:.J'~,tIO,j J I \

~~. ~c'nJu".c~/ '"'''''- // ( ~,v,'"o, \

I -------------~ \ Aud,! F~lrng J. 0",,",,",n9 _ _ / ----~~~ __ //

\.A.h;,00gelho /---- ~ / __ :_y~-\ Aw'~.~ / (/ 6 '\! ,,!.----f" "'_________ ___~" Pr::,"onIJ"'J 11\" \ (_ Irnpl",~~un:"''J J'

, " .. b .... ' ... ,_J ;)f; !"" .--'.ud'l

\, M ........ gor~hn: Z~-,.--.i-','--, /.

'- / ----Gam.bar If

The ;\LJ.rketing Audit !).Gcess (Sumuer: EVUilS Jan lkflllllfl (2000), f1uffill~ It All Together: [flll·)..'lollllt: (I{/(! J\flnl)':il!;': [ill·

J\farkcrin;.; Plnn, ALDrnic Dog Publishing)

The audit is conducted by compony spcciali5t, compo!!)' diuisian or department managers. or outside specialisl It may be done at the end of a calendar year, the of Jne flflflual reporling year, or wher: doing a physical inuentory A homontal audit strudies the oucrall pt!r{ormance of a (irm, emphasizing the interrelatioruhip of variables . .A verl ical audit u an in·depth onolysi3 of one a3pecf o( G

firm'. marketing ${ra{egy Audit form$ Jist the topic to be e:;:ornined and the exec! information required to ellclua!c each topic Implementation decisions include: the timing and duration, emplO)·ee awarness, wnLn and how audit is performed, and how the audit report will be prepared Findings and recommendations are given to management

Sementara ltu Perreauit QIlli :.~cCar...J ~~~C2; ;:-:~:-:'y~~::,.;~0!~a~3n proses pelaksanaan audit pemasaran tersebut melalui gambar 3.

• ~. "-- .. ~~ ' ...... , ... P-..~_,.....,.."",~,, F'_I~~ ... [\..o~ -f'-O'Y Ao""', .• ·.-;

Corective Aclion if Necessary

ESlabilish of perfor",~ Siandards

Evalualion of AClual .-----L Pertormence

Gnmbnr III f-.-fllrkcting Control Procc~i.s

(SumLer· Perrrcau!t, William D. dan McCarty, E. Jcrom~ (2002), Basic h-farkrting: A Global·Afonogerial Aproc.ch, McGraw-HilVIr.'.-"in, The- McCraw-Hill Comp;:~n!es Inc., 14u-. edition)

Subngkan Cravens dun Piercy (:?OO:J) rnl'njclos~a!l ungairntlll:l IlH'/ll!J:lllgun

;j;rGil'c:~c r::arki'.[:'ng cL"cLuc.tion and contrul yang t~rdir. uuri rangkaiai1 pr,)ses yCtng m.:rlc;-'~llP emp"'t :"'flbK.dh utnmci so:::perti gambur.L

r Conduct strntegic ':,orketing audIt ----I ;~----------'--;J~. -'--==-=~-r I Select perrOrTI1<1I1CC criteria and mea.'"·urc I ~--. n------~

------,-___ ~~- _/"L----_

[=~~--O.I-)-tlJ-i-n-~r1<i, nn:B;nl-OrlJllJtion ___ _

L Assess performunce uke necessnry ncliolJ J Gambne IV

Strategic f-tlarkcting Evaluation Hnd Control (Sumber: Cravens, David \V, dan Piercy. Nigel F (2003), Strl.ltegic hfarketing, New York:

McGraww-Hill Companies Inc)

Cravens dan Piercy (2003) menjelaskan bahwa strategic and annual marketing plants set the direction and guidelines {or the evaluation and control process. A strategic marketing audit may be conducted when setting up an evaluation program and periodically thereafter. Next, performance starulard3 and measures need to deterrr:ine, foflowed by ubtaining and analyzing information for the purppose of performance·gap identification.

Selnin itu situs w¥.w.marketingteacher.com menguraikan pula bahwa control inuolucs measurem.ent, evaluation, and monitoring. Resources are scarce ond costly so it is l·mportant to control marketing plans. Control involves sett:ng Eta'ldaros. The marketing manager will than compare actual progress against the stcndrlTds. Corrective action (if af~)') is then taken. I,r corrective action is taken, an inves'igalion will also need (0 be Ulldcr{nJ.;cfI to establish precisc/y why the cli(rcn'nn: occurred; ~farJ...-c'lill;': "HIIIOj.:O"l'Ilt

which way iJ bc~tl; tnctio·how du w~· gL'f tJwrl'?; impicrruflta{Wfl);CUifl/: (lu:rc!: ana contro!­

ensuring arriual." Situ~ wW'tL.!ujJ....rr-'-dU!t:t~{lSh.!.'r~ juga rnenjelusknrl bahwlI di dal'lI11 proscB pclnksaannan "audit pcmasaran, 9uatu perusnhaan haru~ melakukan linc1akD.o pengukuran. cvaluasi da..'1 moniwring proseB pclaks/lnann prog-ram·program pemasar<1

fl

scpcrti yang dapat dilihat melalui gam bar 5 bcrikul ini,

MARKETING CONTROL PROCESS

[ pu,rounanco

[

L Corn~;:HO Resul~s Aga~nst

S!.:Jt1darc.b

T - ______ 1 _________ .... r- ~o"uctlon and Alto'''''''''' 1

L_~._=-.=-.-==r-~ Gl1rnbn[ V

Proses }(ont[()l Pemusarun

(Sumber: wv.'w.m?rketil.1g1~[l.dl.IT~n)

Scdangkan Koller Marketing Group 6ccarn lebih spcsiflk mcngurnikan bagairnan;l

proses audit untuk kcpentingan tcrtcntu -misalnY8 sales strategy audit- scbagai the simple three-step proce$$ sebagaimana dapat dilihat rnclalui gambur 6. Dengan logika dan langkah-angkah yang surna, prOSC3 ini dupat dila1.ukfin pula untuk bcrbagai tujuHrl syesifik yang lainnya sepcrti audit strategi barga, distribusi, promosi dun lain sebagainYIl

Agree On Objectives 1~

Collect Data q Translate IL-y Reaearch Approach I~ Identify participant I~ Industry Best

Hypoteai. IL..-y In-depth Interview. l'----v Pra.cdtise

. Set Scnpe Frequent Update Action-Oriented

Anticipate Impact Strategic & Tactical L.e .... cls

.. -

Gumbar VI Sl1te;i S~r<:l!egy .4.t;dit Process

! A.gr:e.~ 011 Obj~diL}~1 ____ ._J "'....:It p...,-,....___ tk>Iu_ P., ..... "-.o..ny." £I.~'''''.J D." J<x>.~ P."",u.-."

~_v".,,-,,,Ufl' 10 '~t.!lew flU company J markellng proKram.J and .Jel projrd ohjrctH'l's. (ht'ir I,'lt't.!(lll,e fa i;,-_y

_!!I .. ~j'!!:'~!'!!5'..ei.~loll:J .. h(lw-.!!!.~~~l{ collected ~~from whom 0

C(J/I~cllJ(J[u

The. bulk of project time i, SpOlt IJ,'oth.uifl({ data from inlernoraru;/ uterno! S()llcn TAi, typlCOl!y includeJ your CUSromer$, a" wd! a.J proJpeelJ whos~ bU.Ji~.s$ you did not win.. A d~taild intuvi<w plan ii prtpart to miniffl~e the iim~ and cOlL_ Dailly rrporl of interview. all! written up so that thl! project team can soot area" requ.i.ri.ng furlh.u tIplorf!otio'!._wh~dalo .$till ~ coUect~d Tran.lale ROII1Llnio Aclion tv Jun da to -:of! {'dion ,;" camp''''''-'-' -oK-;-o"', l-;-,-r-a-na--Cly-,-,·,-,cc"';--,,-,~u-;ll'-a~n-d;-d<-;--u-'-;lo-p-,-,-,,-o-m-,-n-,-n-d;-a-,7'''-n-s-bc·o.s .. Qf! yo (;. r

marJuting gocl" and our daioboJt of but practice in valutu-bo3ed 3010 and morketing. Kotl .. r prepcrt a ui$ual and uerbol presentation that .JhowJ the me.jor finding, and rtcommuuJ" .;peei/i.c cctions you (an takt to incrtosl! yor.r sO{~J program', efflLU:llC'/ ond c!Tecliu<'n<'u. The IYsu/tJ art' 01.<0 JUmlflOrL":cd in a

final writt ~n.~"o,-rl"--___ -:-___ --:=-___ -c-=-__ -:-_-::---:--(Sumbcr: Kotler M!lrke-tiIlg Group, Why A Sales Stroll'):)' Audit?, 5Ji.uS

~~~kotlc.r!!.l.[\ t kctinz·com)

:!_ 1\/,jJ["ollch Audit l'clIllI."lLrll11

.-'-.ppr0c::h [!udit ?c!!lJ.saran yang pilling umu:n di gUilakJ.n aJ~:dc~h C'.>;JA'2I1

IlF.'f gg-U!"!3:-:2..'1 ::hcch!£.::! ::;p;J,~:..x:.;:h. W:lsG:l (19S2) ",cnjct.u .. ,.y'i .,>cL~it~.li cl<,>d:.Ls[ 0/ diagnostic que __ tion. ChccJ:ti5l approach terscbut penting diit~ks.1nakan ur1t.uk !:1('n~

II/)(/c:{r.: perC'nC;lll,I;I/l PCIlI;lsaran seC(lra kuntinyu. Dalam h,t! lni IH.'n~:I:ll;l;I;~;l L.·I!\·\·i:i:s{

(J/JJlT(KJch dap,lt IlH'lllberikil!l pnndulln sebagailflllnn MC:IIl.'l (19~16) rneny,!Llk:11l III u.--Iia to

hdp this !)r'.)C;!SS, n~Grkd:t'..f; c.i.dir c1-.i'.ckli:';1 is offered as (! blll'fUifll: [v :,;(inl!I!,-..t c' :he r:.:c.:ssc.ry end demand:',I:'; thinking thet is required for development 0/ a TrlOrkdin.g p:'c..':.

Brow;-}!ic (1993) rncnjclaskan:1ya bagaimana proscdur dall hLlgkah-J;1ogk.J.h di (j;::io.r!1

mclakukan check/i:,;l cpprooch sc.perti t.ablel 4 dan 5,

Tubel4 J\[arkrling A,uili{ Procedure

Building the checklist Hpploacil into the procedures which was previ0us Ly descriil<.:d in outlin,~, th~-'l ,',1A mi~hl then proceed in the fo]iowing sequence. In practice some ste;::-s can procccd in p;t:-aJld while others undergo severn I ilerations: (1) All the documentary muler-jld!! r('{{uir-c-d by the MA and a~'aill.lblo to the consultant should 0.,.

assembled ~for-e the tludil bq,'iru. Much time can be saved in lhi.'! way. A knowlcdr;ellb~e insider cno be hclrful here. Acces!! to salc!t records and customer dut./} should be cle!ir~'d with the approprillt-e manuger9. Wilson (982) writes lhat the ro!lowlo,; documentation ~hollld typically b-c 8vailablc: Organogram. Cataloqu~.'I. ~,1cdi8. advertising plan. Enquiry rt'Cl·rds, Sales analyses, :--\ew product reports, Customer complainl.J, Price schedulc3, Mark!l trends, Corporat('Jr:larkc~ing plan, Brochures, Direct mail maluials, Salesman's report, Distribution analyses. Service rc-cords, Tem1S of bU!liness. Com~titor analyses Sales forecasts.

(2) A prima facie basis for the deselection of questions shol.!ld be 8.];lecd. Typically, this hilP~i1.S where questions arc not applicable, or where it i, known thal the required information is just not obLainable.

(3) 111~ ouditor will probo.b!y find thot some questions sU&b'est other que~tions, esp<-'clnlly I; s:srT ()f the client or~ltnl:Clltion nre n.~ked to respond to enrly drnfi.'i. ,\dditiOrtuJ CllJl,~ti()ns wdl then Ix udJed lo the li~l. A~ flew qlll':-;tio/l~ t~l"ur, tilt.' li:-;t will len~lhen 'I"hne is 1111 upp •. :r lil,:!t to the nurnlK'r

14 ) 111~ Iludil~r should then go through the agreed questions Il.nd wi,te Jown whllt alls....:ers would I t.e Illclcatl .... c of goodlbnd marketing practice.

I "'VtU I .. "....u: .. "" Uf./u~ r ........ ,," ,.,'V.on c===~:=.::'=~::J,

(Gi

(7)

(B)

also a~H' 11~ tilu point. lind "houlrl nl~o be Jotted down. A nua;~r (J[ Cj'-.:'~slion5 will refOnin on which the auditor lOust cOf)iiult various .IIluff of the

~:H'nt org'an,z;:ion. 1110.'lC ,tafT should then be identified. Time can be saved by ussi6nin

K re5pvn':!e;::..t t.J G'Jcilioru. 11lC auditor also has to decide how the data are to be colleeled HelSh~ h.u va.riou.s option •. Per3.<loal interviewl and lelf completion questionnaires are widely u.5ed. Client.. can be coruultcd during tho develo?menl of the inteNiew &chedule or c;ueltio:-v-:aire. In this way they un provide u,eful hint& and clarification. but it docs lose time ar;d 5;><l:1!..a.."1eit)', particularly on the investigation of qualitative issues. Complex issues can be i.:wuti.at.ed in aome detail by using the Delphi approach. which circulates II. serie.'! of questior_"1aire t.D a group of re5pondents. This can lead to A consensus position on a act of

cLfficu!t iuuea . The auditor .hau!d anticipaLo that not all the recommendation of the MA can b<! i.mptemented ...... ithin th~ rCAourco:s and lime span available to the client. Prioritie, should be 8!>sit,:ned to the remediJ...l Betlvilie, thul are recommended. They can be arranged iota priority b"roups on the

ba..si.J of Ll-:eir i::l.~edjIlCY and cost. Tea MA L"'e:1 fth5icrn.!l II. dala for the initiation and co~pletion of cllch activity and allocatcs res;::>0ns;~jli:j [0r ca:'""rYl0g it through and for r:1onitonnb' progress and satisfactDry completion.

(Sum~-Lr: Dro-.. :",d~c D.T. (1993), "'The Iv1:trketing Audit: A ;\lclru!ogy and Exp!iLnnlioll~, 1.~c:keti.'"'.6 Intclligen\::c & Planing, Vol 11. No.1, 199:1, .~lCj\, Univer:::ity Press)

'I'ubd 5 SIl"ll!lUfY S'{Cj}''1 ;11 'he C:hccklilJ{ ,1/'1}f:~1(l~·h

I----~~~-- ----~--- ------ ---~~-----~-- -~ ~

Cla:-i~ a."1d a~:::~ bre'J:i ,,:";C:l~ o!Jjec~i,;e5.

Idc;,,:ify hjc::~.-. a;eil'::,u Esu'::.!":.s!:' cleil: :e;:ov,.i:-:.g \1.','",.'> to the prime source of a\Jthori:y a • .,d Iq;itirnac)' in the client or b il

niralio:1

CoUb..-:' ,elev.a.-.: "!J.:i:::Ab:OLl:,J documentation and preliminary o?~nion5. Revill! br:J3d c:l)f.'Cti..-e, and c1uri(y and Il-!;rco spt:.::ific audit objectives,

Eli:=:;!"' • .!te a.!] r;:;n a?;::']ic!lh]~ section~ (rom checkllat t<cmplr,t..e.

L'ele~ ell ::;:3:J :~leya ... ;t ql!esl.ion~ and add/am.end wh'.!re neCe5--Sdry Ans"".er all Qu~.s~io::'J ..,.,-J.th.io the c.apability of the .auditor, with recommended c<)urse S of remedi3.1 actio".

Lis!. otber die,,: personnel who ~ecd tD l-o consulted for their viewtI .and iosightA.

D('oce ..... hether to la'.:.e individual or group replie,. Identify whic.~ Question.J will b.:J alkcd of which perSon.!. Ikcide how pa.-'..icipd.:1!.!: will respond e.g. by means of self co:::Jpletion questionnaire. personal interview,

b'T'OUP dif.C'uuicn, Delphi aurvey, etc. Set up an ad.";:linis~ra!i .. :e me-ci1ani,m for the data collK"".ion phase which ca.sCB the burden on resjJo.Jnd~nt.a. e.g. p\-in&, advance notice of Questionnaire completion prO(edures and ~rsonal interview

arT4. .... e;eroen:.... llreinstorm f"e:::::lcdiaJ courses of action and test there on client,. Extract a!l action points e.nd categoril.d them according to e.g-enry. likely cost. e3.se of implementation.

c"'~ In d.i.s...'C:ssion with !...'le client, ullocaLe enell tusk by name. schedule it oy date or clupsed time and aKree

a

mani!..oring procedure

l _____ _

(Sum~r: Ilro"~nlic OT. (1993), "The Marketing Audit: A ~!etrology and Explanation", ~fIij"i.ctinb fl'itcJli hcncc & PInning, Vol 11. No. I, 199:3, MeN University Press)

..... fcnurut Bro· .... nlic (1993) jawaban dari pcrtanyaan·pcrtanyaan di dalam checklist -;.crse~'..:~ .1.k:u-: :neni;hasilkan doL.1 opcrasionai pcmasaran dari suatu organisasi sehingga dapal d:kl:1dlOgkan dcnglln ckspckt<1si yang hendak dicapai suntu perusahaan dan merupakun stortlng.point kctikn pcrencannan pemaS3ran hcndak dig-unnkan untuk

A.vd<":' p......,.......... u. .. "", p."nv-~~ £""Jtl,('''.' v.n J<.r>..rj4 P."",J.#I"tI"

_~ •• _~ ..... " __ "_' H' <11\.<111 Ulcmocnkan s<!juollah maofaat. A cr.,'ckli!o,t approach can be {ai/owed by ally ort-:{flli:;:(ltiofl-" ilS (f str(llll/g·/}()in. wlll·;;·r it IS phllll!illl: to

llse it3 own starf to conduct the audit; ThL' us/: of checklist ~11 the mnr),:l'lI""1.' Cllldit SC("filS to

have three m(lill belief/ls: (1) The auditor dves flot to hove to rdhink or rl.'wrt"le what hns perhaps beell_ done mOllY times before; (2) It prouides insight:; illto the thinking -and experience o{ others in the same field. and (3) It enSUre t.1nt no important item is overlooked. -

3. Tools, Knrllktcristik, Aspck-Aspck, Syurut-Synrnt Peiaporan & Munfl10t

Bebcrapa kOll!:;ep Jainl1ya yung penting lIntuk Jipah;!:11i didalam InUaJ1CitIlb'

konsep audit pcmasaran eli suatu pcrusahaan d:!p<1t dilihat melalaui tabe! G bcrikut.

Tlli>clD ~11l1l('lHt Audit ')CI1lIlS,lrllll _____ -.:.r(}(){~1 J(llrll~~~-ist_~~!~_::j~~:,~~~I)~~~,_(~~f_1

( TOO/II Audit l'ernasnran i Sill;:,.!"! i;CI'.·..j t .... juan dili1kuknrl iI~dT~;~~;lrun ~~;~'~

--- ------- -- ----

, \2~{);:'il·J~,,!'.ulra ;':lr-'! ~""'.:s::!!".;.: ~";j ~i.,,::':"unbu(} bi:'llI:' yllllg Olclllpcnf.;llr·,Jhin)'u_ HH.~d (l<l~1 H'..!dlt f,,-·;,:·,et.'-;lrLHl

ini ijrlilnju'...,ya b.rr.'l!!l:lfat!~ ull~,:k Il;l::u~u~lin 1J.<.·llIl"nk.''''Jrl terllild[l~) .,I(i;It(1UI PCllli\_~ilrlln. s·.rn·,t·,.. ..... '.,d~tlk

dUIl!'(I/ur f}('nl.~ilhlll'III1I'Hkllh dljwrluklill (illd,tk:ttt kl'r,"k:,f 1111!llk III'"II).;:IIIII"!,, j"'l.~"":t:"11 dill: J:il:":'~':II~:;I.1

IJillllil( yHI'K It-rjHtll

[)ulnrn ;l,,:J-,!'.c:s!l.'1uk!l:l U\;';lt 1~:'f\!1:'!!"'1!:: ~:l:::;;;:;; ~"jl"tI' ""tU'" nlcJ\~(.'U!!I'.J1 ;><::-:SI r".';-\.i_~.,L::.1~; ;;i;;;';_~ dknll dilaklix.",., audit rks~er;llll dun inkmp.! sco;]baiUlllnil. )'i!.llt: thjeluska.'1 Ole:: r:.(Jt~('r dan .\IcDo.-.,dd pilda urflinn di .'lUL3. Merujuk kap:>da t~~b-::!".'!.?2 :lum\:;cr b,,[;WilslJnya tel·dapa~ .">~jurn!ah roo!! ra:;~ capat digunllkun untuk r::,t:~dc;ku,"g j:d"ksnna.'l.n audit pemaS.'lr3n seperti PEST an.a!isis, SWOT a.."d!~~;~. The I Strot .. g:": ~ c. BeG nlllt:-i',.;:. !-.futri:':' Porter, Matrik.s An50fT dan Juin sebr,gainra ."eSIJai kebutu.~an dari 5U3t'.J I pcI"Ullahe..!'.:1. I Se!ain ment;:6'Unakan t(>(l{3 terscbut tludit pcmnSHran untuk ITicn .... etahui p0~isi )'''-.'f"'.!52.:-:aS:i ':;d •• ~.'",j"ii t

pc8a.1n6" d.::..""; li:i.r;kur.ga.'1 bisnis Yllng :-:~e~J-">C .. garu __ hi fx:rusllhaan 'lnpnt pula ciJa:':'ukan dCl1t;lI!l I mert&,""UnaLan metode I!rot~gi.c marltcfiry; plu-I 2/X1O jang dikembanp:kan olen Knrtajaya (J'e~jeld'<;!l.n I Icngk:ap, b.ac.a Kartajaya, Hermawan (1995). MAudit Pemasaran Bcrda.'ifUkan St,ate,.;ic MlH!.:eting Flu!!

f 2000", Kelol. No~&'lV/l995) I{araktcristik Audit Pcmusllraa ---. --~--~---~------~ --1 Terdapat empat keraktenstik di dalarrl mcnbrimplcmentasikan audit P<2ntusuran Yllllf: m{':rupakan sa~ ke!lBtulUl yang utuh (Kotle!"", Gr£'gor dan Rodgers 11997)), yaitu: ! 1) KomprehcnAif: Audit pemasaran hnru."l me'1cax.up 6cmua Ii. ktifita-s r~~me.~u.a;l rang reln'an ~iI:J oukan I

seke-dnr mellhat mflsalah :,,!masaran dalam ruang lingkup yang semplt. 2) Sistemati&: Audit pemaS8ren harus rnelibatkan tahapan c.iagnosis yUIlg dlsusun sesuai denKIl:J IC'f.:1kll

atau merupakan 8uatu rangka:an langkah yang terintegrasi dengan Oaik. 3) Independen: Audit pcmilsa,lln yang baik harus dilukukan secara obj('ktif dun tidllk bias.. Oleh kaa·/:H itu.

walaupun luatu audit p-cmllfaran dapat dilnkukan sccorn intcmnl oleh para nHlnHjemyn, oojekti(jtn.'l dan audit t~rsebut harus dipcrtahankan.

4) Periodi": Agar suatu audit pcma9Hran bconr·benar Ix'rb"unn untllk lTlempnbniki kineja p;:!masll.rll.n dnn 8uatu pcrugahnan Olll.ka audit pemnsllron hUf\J:I dilnkuknn :\l'Cllrn bcrknll! Jful ini IX'ntinK untuk tt·ru.'l dapllt mcmonitor posisi sUlllu perusllhnan terhlldllp pcsiling un:1 pcrubuh<lll IlnKkungan dimana rnu{'ka

beradn di dalamnya. ~ Aspck-Aspck Audit Pcrnnsl~~~~ _____ ~~~-===~=_~~_~=.=--==-= ~~~~ Mcnurut Crnvcns don Piercy c.~OO:L) lJllh ..... ll tauupilt !x'lx:rllpu lI~q>:.k }"ltllio: I)(,:rill dipcrhllt~ki111 C!lI,,111 ' melaksanakan audit pcrnaS3rlln. r..spt.'k·a.spck Inl r><."ntlOg untuk dillllc;Ullllkltn dt."IlKlln tu)unn u(ltuk

mendukung kebcrhasilan iOlpleln<.·ntasi Il.udit P<'masaran di sllatu P'"'.,,:~!:!h~:!.~_ ~~~,-e;-J.;:'';' 6..;0- :"j' sebagairnana yang disebutknn alch CravenS diln I~ercy tersl'but 8ntara lain: 1) TnnggunK,iawab tl'rhndllp aUdit (responSibility (or audit): Det.>erap'4 paknr mellrnrnnkllo bu;'.wn

~a Audit rr1elibntknn .~ltcrnnl p('f\J~nhll(\n don p~~~~·~I~~~~~~~

Auc.U ' .... ' ....... nr" , V .. lv4 1 .. "\ .... "o( .. "',1~" f "'''(",of,oJ " .. " J("''''J4 , ... ,. ... .... r.n

2) l'erencanaan ItUdit (plaflFlif\6 (h~ (ludit): ,"!encntukiu) Liu_i dan cnkupun loi~rll~ unit. f:1enr:ntapt.n:) daerah peT('nc.anlla.'1 J.eng aknn diilt.:dit, mcndefini31knn (Jlk'-.lpan du{'rnJl o;...:rd.~1 audrt. f>(;o]ad, ..... alr'n

legal& ak.tiviuj. pengkoordinasian partiOlipnn 6erta rner:;;indik.tblkan hasil yang Clkan (!i~ro!t:h Di.u::npin6' itu. bi.'!ya pengauditan dflo manfnnt juga dl!:'II~irnol.51')(an.

J) l'enu'Una.an temuan-t.emuan (U$iflij (indin;.,'I): Ha~i!-hl1sd audit haru:r dllpilt n.embantu menlni-:~Btkll.n l:.berj&. Berb&gu kelernpatan dan maHluh yang telah ter-identifIK,'ui d1iJlI'.::<l1 d.aIam pe.encanaan

~~ili5 ("ro.."t~lanning)

- - ---_ .. _-_.- -~- ------. ---_.------------------

Pdapar&"l) a'JdJ~ C/lj)4t r::lenc.api\i Si!..'1/Irannya ;pabi~-~~---;-~~:l~~l --~~;_r-!;-p~-~::;,,__;y;~;;tan---~!er'\Jju~ lcpad--;

~.-{ uljon.:o (19"S--9) b.et.erapa persyara tan tcrsebul an tara lain ~SYaral-SYarat Pelaporan Audit PCfll!i!lUrUn

1) Objel:ti"'1~: Ap.a ya:l.g di!aj»rkan h;l;U.'! berdnsflrkan hid :"l] ydni{ o~J-,,'ktrf l:. .. erupH dil'.a au'.t·r.~I'.c. (!;.n

Ca?-3.( di'.lJi Let..e:)arar~"l)'a. ?i Se:'r1'.1: L.a;-£Jran audit haru., ~rs:r1il mdr.l:i,l l1(i~.k Lnl-l:'to.flk keplIl!d ;'t·i,,"n'.ln~:,trl 1:1an;lje;~'.e;' ·.:l;il~;;U:~

::L. ,:J)1l (b.ue:,U" yanl{ :-:-.elllkukan /lUdlt) ),unf.: IlH'IlCerlnHlkltn l.::eiJlf;!/ln !'(,fu.-;Ilhilil!l yllllK' dq".:r:~._,,; ]).';lnlpilc1tf L.Il;>0fl1n ltuJil Jisu.~un ,~l"Jl"II:ikil!n fUp:.! ll<.:hlrl).:;":U I]!'ddl,lr dJj;<J){unukdll o!t:h l'd:rrk 1,,'II('ILI111\

13;~);f\,'\, r.1t~~~l'.c;ylli p"Il~l"rtiun tU!\go;uJ ([HIIiK J;qJllt (~illlf~I~~iln ell''''';,'LiL (~rLI yllll" in!;;) Ililfll~;n :"~~)rilrl

c('.s>;Lut tela~ [;-'!!:'I:-,.,HlnYili dimensi ),ilnf.: ll"nt:knp ::.r.::v.3.n: Di!la.~ r .. ~nyu5Unt1n IU~>0rlln uudll hl'ndlll:lly<1 dl;:....'rhd:rkafl 1l':l''ll!1~: 'Liil. den;":i1fl WI:Wl'[) \Ilio-: (!:l:l

:.?.:-:;:.,~.1_~~ ;.oc"':~:' ~i ~~:::~kBi 1a;:>ora~. ~~'h)~~n:'l 1J;·'rfl" u·~,;,·~\'_!t ~~~:'~r:-! ·~'1'''1'. UI.'11dlkll:1 ilL\~ ;'~'[;,':'I :.t!:i:l;'

'':,,?'--=~cl5;l,.c; [:15ii::;pir:g itu relevan d,-,n'e:dn Wl!k,u !<'r:!ddJ ',''-'' [' ... ·rblr ... ". >.1:1: 't ... ·r"dll'.:·"-ul.;j~l

;':-:i'~:a.;L'iL'l :::~i;;;!i''l s~df1dllr-jt,~rldl1r lll;>--.;rilil .... lU:';.l >il:',;": r!1!iI;"'~" II: ,'t·'~J.li ,)cnt:,l;l S:~i:,t):t' Y.l:lO::

'~;?<,. ,,~;l;;:':'j,n

'1 lA::['.';;''-f!~) C:c'..;1 '.~·;,;,l! ..... u .. tu: A;';ilr 11I1,,)rdll fJULJIL L .. ,-,rlliolIJrll~Jl "'ellrl! il ,L'..:.· J::l .. tI 1 :iL~ iJ ;~ :11)'"]. r~r'il,J· ..

::c.--.,~.:!;t:l)"~ CIH':lun H':rlJ;l.) dL'I1~lln rllut('fI JrH;'_I;JU;l kur,J!) W<I).-.:, ll':J!LdLIl)d ;'<'11:111.'1.:!';: 'II' :,,:Ir-;

_~':~':'-2r\:..~~,_ .\1R'![LlUt Audit PenlflSar!lIl ---,--~--- ----~-- .--

:)~::::.!I. ~.·._L!.n;:·a !-<'rJ8~at bct-crupa r.wn[Hllt ylln~ ,hi-Jut GI;-.:.:tl'o:. ~1Jf\',\l

~":'::::.!!_H;fln tp..:;...;t'nr,an 11997)). yuitu

1 --j

'>.L'~I'xil r·~cll!''''-.l''.~.'1 g~J':;: I

1 i ~~c::1l-cnl.!,:-" _o.>.a'.o.> c·~a\'.!lI~1 yal\K ll\dq....::I(!~!l L~ll:l [\(;:.1k hL~3 Lt'[~l;]':Il:l Il~'< ',\[{ll'rtllll j"':':l~i.HI'ilJ1.

!..<::'f'::"i~uk .Lre.l.(")O. pcnawll~un Jan krt'lJtl'lllJ_, 1\U:I(U p':rU.'Irdll\!lI'L

:) Da;:-,t: we;;g;'cc:.:i:,Xd.si iI,t'~-art"i1 fil;;.,' c1ib'-.lt~:~!io:a:; d:1:.1::' ~: l·:\':":""~~l.-..'~" .!"., ""·!!~h!l~i;i::.J:~ "011'1\11 ".Ln . .:}. 1.&..::1 idt-·id~ yani: .pe!ifik. aer"l.~ bai>RlffifU;a :nc:'-\;.x:rb3.\\(u'l)'t\

J) ICe.:-::in:"ul t.u'J.ebut terullUUlc. ~~rll?\ t.ll.!"8 (.n'(raI <-I.'cya) l!iHuiI. flit' ;:;"-"' 0,II"'i rl'o!~-J!l p";~I:l.'l.$&.~!l;l

<Ii) ~{e:::::Jb.e:~i::.e-n ~buall penilanaan iJe.jde !::>aru yang Ic;;.:H. kbi.ik-~d-;;:i(: J,'-\:) r..<'W du-uti'<H1 )Jodi!. [!H . .,.,>

;::,er;::!al.&r-i.

.~;;:::.en!.,ar& Bro".-nlie (1993) yanK Oll'lIb':ltl)J tll'jumluh i'dkl'.r !>l'}~rtj EllUL'f cl III (1~)97) dn;l Wilsoll (193:2)

:-::er .. je:u.k..!I.!'. b~h'olo''' Audit ~ma.Jaran bcO!laniuul untu"l: : ':0 j;.J{4,'~ an cr6·(j'1l~(;(ior.·1 Ot'(raU (omm;:m_Ol[ (0

u rr.a.rA~(i,\? orUr.La:wr • .I; 10 m.a$!Jr-r (h~ tx(rM (0 whtch n-.a.r.ir.eflll.j{ c.Sj.·Ctil'(S ha.l't b-.-':fl c.cf.!~ved; to indico:c

!~'f-J::~r r}-..t rou!~ (r"(Ht'n. (marJutin.,i? .1.'u{l':gy) WDj (i;.~ nW:J( (/rt'dieJ./': or;d pro(itllblt; (:tId 10 ifullea!1': (},}hN(f

;:>c,-ti=:..;.icr rr~"h.!in.g ac!iui(iu Qr-r o<!!rr In(uul(ud, adj!JI:~d 0." d?"'.J;,.><J-. S,;dan~kBn Clem..:",": GO!d~il

(19-93) b.abwt. a .... (~l~ P'!~a .. a.rfl.n D-.'f't,"Una UJltu)( memban:u P-!.'l..iH.!':3.t.n H·C.'l.;~ p.ono..::k dl'..id:Ti r:\!:no~."lllj,i~

u?~)'& i~;n!L5L!"lI._C;, Cle:1g:<r{Glt Bert.a I:)nt:v;',; ):~nd",l.fltB,'1 r,,-'r::.'!.s.'!.ran ll~lluk r;l.C;;cL'l.PdtkA;l ha~il yan~ It'!Jih ::','1:K.

'(51-;;-17,), dan b;;b"g~umbc;:'--- -

Av'U f""-" ,-,- ... /1 ,"-','}/,,",- I .... '-.... ,.,,><>,.~,. t 1~.:t.~.J Jon i\_"'}O 1'-."",.",6"

..... ;l(lflr/UU! planning (r(lfneIUOrk di d,!Ll!ll 1l1i:];tku;.i11l Ull\jl~ ;"'r;~:

dd J dll)-;l1fl dcngilll Ifl /:ll1perhlltd';,nn tahap<1!1 ;Jf()S('.; JIi:rU1C,J{I";t!l ;;trdtq:.:; (!,l:

jil.'m:l,>uran Ji Stliltu perlls;dlnan yan!-; U:lltUtl)'il lllcrlJpak;:!n satu kl'.';;llu III

d,IJa!11 r::lrc/<!ks,ln:lkan audIt pemasaran Situs ~·.;':'_:_U_l~![}~l'tl I1lenjcl<l::;k:t1l hul lcrsl:out sepcrti yang tnmpak pilda gam bar 7.

~• i:\;. ......... ,,~ .. :.. 0, l1r1 .. ' -~-~~""(l --+-"'""'- . -' .

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Standard Planning Frarncwork A 11 a J y:, 1 S \v her c 3. r e we fl 0 \,/ ? () b J C C { I v C S \\"' here d 0 '.v C W ~! n t to be 'J

S (r;! [c g I ~~ S w hie It way IS b est .)

T ;i l i 1 c:-> II () \'-/ dn \Y c ell:) II r c ;1 r r I v ~! I'J (' (l it r r () J ;! r l' \V C o [] lit c r q~ h ! r rae h.

I __ .. 1

> II

(:)IJ :Id'~'r \\ .,,'W ;, i.11 I

CnllJbilr· VII StHlldiinI J)ll/llnin.;..' F!"III11l"'~'or"

;: I;: l ('; t ('! : r' r c-; ;: I )

j).u-j I:ilillfur 7 chp:lt (!I)c:'l.,,'wn ~:!:h'""" (rc"I1,·u",r,t: .sCb(I!~;li"t:lllil yon;..; dij('lilS~<ln .':iltll.'j I(I:I!:::;

! ::h::;-;a;i -tah ilf-J;1!l :;:<1.':(~"

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,\II:iij,C,iCi IJIiLlJK r:l'-'Il)i!W!i!J !)l';-L;:;~yJl,Ij\: 4'(i"fl' U'i.' :~'(' !IU:)? :\llIU Jiill',:l:1

':1: I'l;{,\j''''tJIllan';' 1ill1 ini Cilj,lkl:k1tll ~L'tduh f",,-,rllyaLnan 11li:;i 5cbunh IJiJtlS[tJ\ ili!

Jan hendek dilak."(111l:lknil oleh suatu I~nJs[l.h8il!l dCflgnn unit<:.

SeLebh dikclHhui p09isi suntu p~nlsnhl\u!l dillnt.arn P[!.rtl JwsaiIl!-;nY:1 c!l(') ,:~l! it : ~:l pcrna5Rran !cl[d",n nknn dil-cntuknn (kJjCCtiUC8 dlln pe.-uBuhaan ',. r-;l';)")~, \~;).:<", Iltenjaw!~b pcrt.nl1)'HIlIL Whcrl' do we 1Cunt [0 01.! lltnu kcmnnll tUj\Ji'!l _Ydil~ (!.LnL':I! k:i:' oll'h p·crusnha<lll?

J\lcnentuknn str;Jte!~i LllltUY. r;~('jlj:l'''''ilb jX".lj]>-ilan: luhich wuy is bl'S:.! >;['d,,,-.:I ,'>d,',,:

seperti npnkarl )-'nng sclwrusnyu dipilih oloh perusahaull untuk n:cncf-!p:li tUj,:i!il?

Sclai:l strnt-e;.:i akan di~entuknll }lulu toellCS l!ll~uk mcnjElwa~) p.:rtan_Yiun.: hi)::' C',} {L','

ensure arriuo/! :\(;1-1 b"'RHim!l.nfl sl:buah peru:>nhaan dap'lt ynlin ll!l'.',lk ;l>'Jh-.\!'.tl

tuj uHa l1 yang ditclnpkan dan selnnjutllya dilakukan implcmentRsi yrogram-prog,":ll pcrnasarl1n

Sctclah tahapan impl('lllt'lltasi di!nkukan maktt s~rnuany8 itu perhl di kon~roj l::ltuk

l!lenjawab perL.!!!yauIl nrc Wt? on the right track? Atau flp,~knh ;~p;l )-an).; tf.Ldl diiwplemcntasik,"lIl sesllni dengllfl npa yang diiIl~;illkH:--:

.\ k 1\1\ N \ . . I ".1 lilJL'l\OI'\ \

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... .,).jl ........... ~~-.'.~" u.-'I'-'~ ~"'(>.{""f\)~'" t I~~:""J ~',.' .J",.;.., I'.

C, ItANCANGAN I{O;'iSEP AUDIT I'E~L\S,\IlAN v

Mcngacu kepaJa u(u.inn padn ba~;i":l tilljauan liU!ra~ur !l)aka r<locang-an konsl'p audit pcmnsarnn oi suntu ptrusnhnan y;:nK v~rlu dipi.dHUui, Jimcngcrti dan dilaksanakan dengan baik oleh 5uatu pcrusah;:nn elidal,:!;.) mcnt,rimplcrncntasikan audit pcmasarun,

yuitu:

L Pengertian uudit pcmosaratl Audit pcmusuran ndabh pcmcriksi:ilil ,\tilll ti:lj~unn ulung ocrin penilainn kritis dan berimbang t.erhadap ;aktor d"---stcr,Lll d tin ii. Lernal yang mClllpcngaruhi prugram­

rJrog-ram pc;nnsJ.:-r!:~ di.'O'Ji1tu pCnJ5ilh;:O:i ·;(',~ar:l komprchcnsif. sistcmatis. indcpenden dan bcrknla scba~ili nla'. konlrul ~;~::Itr't~:~: dent;an tujUU!1 untuk Illcmb.-.:rikan rekomendasi dalarn l:p,1yU untuk lil'_'ll;,~;')'i1~>iHl efektif:tus da:: ki:~t:rja pem(lsaran

pcrusahaan 'Z Prost'8 uudit pcm,-hi~rj\;)

3,

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ProscH pclaksilllD'lJl Iludit jll:llHI.'I;![,l;\ :!d:],~ [l)c!:ll';~llhi hll~k,dl.l::nl-:kah ~,d);tl;ni

>-.:rikut:

I,

:vl~nl:fl;'LJ.:":a,-,: (;: .'~::,~;.'. j:::'.t; ,-.:

s~nr;g CiL!;';'\..l~ ,\;1

pcm;'}sarnn 1\ '- l~ i t IlL'.:,,,·,

Mi'Il~\!!ll!lllik;iji (, I i/,'(:) :1::l:: (:."

lujuull Jilli jll(';lnil' J';;'r; ;!io.;~.' :,~.

>k]£!hU~'.'ln c\dl'.21:>i dUll : ·.'r~~'

sumb<>r inforuldsl (dnta-dii~<'; ):"

oiln mewcc yans- dib,~n,d(n.::

. (ii) K.1.;:;~:!"1 d:!'!:! sl.:~.-cr(lp'!

:;('!'J:t slanddr ;'1t..'L,:-~sarJJa:l aud

':I h ~C:,,'Vllll !;(',iljjti t!(·rq.:illl ~11l!'rJlI ,,[.llld,l!

::!l'[~ '-:~';~!!!\!<.!l!l u,!,t!L \'~::I\\"''';',,;;

:\,: !ll pc :1;1:-;:lrll;l bcrdilsdrkull f;U1IlbcI

~c·:;'.,,!i C(,'l,g;l;l kiner,i;l ~u!nda=-, tUjUilll

t1, Melakuk;:n~H:l r:i'J;~ito['ing k;-i;:l.-l'l.;) ]·..:i,\!:>....:..:::1/1:1 pr·o~r;l~l1·pru:::nl!r] pem,1sariifl

c. ~ffeIT!p;~5£,ilLa~,:x[:;; !1;!;-li!·r:::.'!ll j'tili,,: di,ltli'il~ ~~,,:-i l.i~~dit rcmrr~Hrdn dan mor,itDrill~ t.crhadap impll~n'.cfl tasi prO'-;f1l!l'.' pn..!~~'tt::l ;:.-:~r:l:...Iti3[t\n kepada jajaran mflflftjcmCi'i

j\1elllkukall tindllkHIl·tinJukdll J.:OI (:i<tif ~"Lill,o..: Jip .. erlukun ocsuni husil eVJluj]~.;i.

pengukuran p0si:1i pen.lBahu:1I1 d~l~1 mo;,itorin3' ~eb:3f;ei nl3t kontrol 6trategik untuk m('ni!lb~n~b\ll efektilltd3 dll;~ kint:rj,; r",;mr,s:!nHl penJsaI:B.:l.n.

Approach audit pe:1105!Hnn. Suatu perusahaan caput mengb'unn)..ulll mnrkding Gudit chaklist approa-:;l; untuk

r.:lcngevalunsi hasi! op~rnsionnl ;X;;:,!l~,'(rHn dibandingknn dcngan ckBpektasi )'ung hendak c!i(.'l,Pili ~ebagllilllflIla )'H ,,.;' dit.<,t,·\flJ..:i1rl di dnlnm rencanu pcmasaran perusahaan. To-:JIs audit pcrno.sJ.rnn

Tools yang dupat dijJ~rgunnkan echLLh C:t.'ng<'II lllCLb'gunnkan PEST analisis, SWOT nnalisis, The Strategic 4C, BeG mD.trik, Matrik Porter, Matnks Ansoff, untuk menentukan posisi perusllhnan diant.arn pa.r-a p-esaing dan lingkungan bisnis yang mempengaruhinyn .. Aknn tetapi sUHtu pBrusahaan dnpat pula memaofufltkan tools yang lainnya scsuai Jcngan situasi, kondisi dan kcoutuhan yang terjadi. Audit pernasaran bcrdasaran metry;Jc strc:L'g!C mnrkdinf: plus 2000. Audit 'pemasaran untuk menentukan r: ... .1:~i5i SU3tu rerusahaun da?ut pula dii'ak.ukuil

dcngan menggunakan met.oda stra!c!,'ic rnnrke:ing plus 2000 sebugai salah Siltu

altcrnatif metoda sclain mengguna.kan (LX')!S ;::udi~ peUW5uran, Knrakteristik audit pernasaran.

AL0(~""",,---, (j<ll' ..... f~,,~ [1,,04""'.' d"", KJro..". p,,"""U'drr

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;,;~.l,'r: :tik dlHlit !J\';n;I:,;Udll, ',';Il~ l j , .. i ~ , : IJI'.:rll)'{·: L

)<'1:1: 'fl·h'.'ll.',lf· '\lldlt peJill1 ;.1:.1;, h;I"I,., IIP'I' .Ii.lll; .' Ultl!! ol~.:,i':~ ',';!II< i'·].:"·dll dUl)-;ilrI IWfI!.'oidldi!!1

:;I':"lil,ltlc, :\IJdlt lli.'J!l;I~;!r;l:' )1.1['\1:. :llCiil),:c}.·.,·.. 1;'.:11 dLI);'

di,; LiLUl sesIJ,li dcngan il)gikil <,tau Illcrup:J.~:"!l ., ;;!~'2 rdrq;kdl til Id 1;;1_ :~,~ ~,',~: kri[\tl.:gril~i riengan bnik

l;:dC'pcnJcll: Audit pcmasnran haruB Jilakut:.drl ~I ':=i!rd otJ)t'klif d:t'l ~lIl ;r: ()::'

()Ich kJrCIl<l itu, uulam rnelakukun audit p'.'mc:!.s:lfi!'l, pcrUSahad1l tl',:"~l '..~'.n>d rnr.::h\.;.:!~:an Lerjasama dengnn konsultan iCH.leper:dO:::l yan~: me!ll!ii~~1 ~·it;i ::1:: rll

/;icl;lflg ,\udit pl:I1lHSnrnn, baik kl'likn menc~ukil:J po.-.;isi JWrLh;dlddll (~i.!'l~, id

;)1 ;;lin!.: (bn li!l!-:ku:lgan bisflis )'all~~ rnemlx'nl-;aruht kill{~rja pcruc;:d .Id!l J;,-' 1~;,J!1 ~:d:~;l I:,i'ilcntllkiln Ir'st rcr~iI!lyniln eli dllhm !'I(;L,k~,l[Hlkdll

I. ,'./ ;''''c A..;

I!(p,.i;, i\~:<\=- 1111dll pl'Tlld~llrdJl ben:lf-bcllar i.".:,;;u[; 1 ~J:llllk !lll::'-

)" ':~.l:)'::·;in pl:nlsahn.;l!~ In;lKIl i!~!dit pl'nl(lS;1rZlll !J,!;c!'; ddakll~:;I1\ '·'_'c'dl.l

.\~I;' ll. illldlt !W\\)il:;;\f:lll tln::)k 11l('[lClltukUl! 1\',)::i!~>1 i" IUSltl!!Il\11 dil:ll!dl.l:"

r:.I! ,,;:.C:lili.l:;I!1 ))].',11,:-; )';IIl~~ lilt'1111)t'flgaruhill),ll 'i;';)ill dllll~lIk;:I)

!1:1' :il!!l iLl!! Ir\u:IJt()!I!l~; iillpk·11H.·IlLl:;i ;);I':;! !111'p!'()~:!.li:1 ;)'

:,~. ~i::;J ~;l! 1,; , :;d: :.1;; ,~ : ~; :'

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lpur: I':. ;\l2dit PVI1::1:o.l: a,l

Pl·!II.\"., ,'olLl ))('i ',: ,,1I"ld:]

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f 1'( r 11.~ I!,·

." ilii ,11I1ill I ,\'lliil>:llllll Ilil! u.', Ii: j,.'-.l,: '.~I'I1'I~ l:,l!; d;lildl (LuJ' ~dH_'Jl:llallilyd

in!i Urill) 11i.ldi~ pi:r;lil:'ilr~lil haru.s L'"\..'rs: .. ;~ ::'.IJC::1 [1,::[". ':l: ,;l r:l:!Il:lj"ln{'n, £ludit,lr pCIll<lsnr,u; al: u p~,

IJiii!()filll HL:dll p,~i:li\~ar:l!l diSll~IJ!1 :d':"i,'L';'·

~1:;1 ::q ~;:l

kli!I1 rU;Ii\ :'l·hi';~:<.l ",:i;, "~Cil i)I~;;d\ PCilt'iJlllil !lipd(nll, IIlU::;)U:;;. f)o':I'i.;L'r~;~ I] tl1':.:~

fLip t' r!l' "'lr'k~ll\ dCJl~:;lll lll'~i )'il::g Jilin) s('cl.n ii ,,';:q!lu'y'\( di.\w ">\ >"~\:;~: i<.:). "'d" j)d:aill pcnyus~I!lHll lllj>urall audic pt~::':l .dl;lil, :l::<l;~ llfll."

rc'I,·', In·,'',Yil (::':11,;:111 WCW('nBI:g dall tHngt-;tlni'J;i· ... ·;l~.J !",.':Ilnk,ii !:li1u:','J'

II'L,;\;tJ'.ll ",eg~'lil ,!lIpat Jijadika;j (IL,~ kclll~:I;l d:, ,:1-:',;1\)

;llV'I:lf:~:jt~illl l.'fl·ktifitns dan killcrja pcrnaSilLt:l !):';'llllp:j]t~ It I:,.!,

d,.'ll,::]:) wdktu tcrjndill)'u pcristiwll yang !>c[];nit:l:l deil);<lll pre <r.1:.

pc.'nlsahodll.

,'c .. S ... ·i::',I."::;) ~~c:ng,ln standHr·~talldHr Il.lpuz·;:H1 (::i: '..::d!,r k;1\,'rJ~!) ',I

~L\;'\'.1\i-.\il ::'Co;\ll,i (~e:lg:lll ,<aIldnr kiner]a )-'8.Jl;':: (jit)('q~urli::-.:,' ~::\; ;;:,'I.:;';L!k:~L :IlJ(ilt Po::lli\SHran ulltuk mencntukaIl j>'J:;:Sl

!\l::,;:,j:,!:~ J;ln lingkungan bisnis )'I:l.ng mcmpcpgarulllnyil. mHUpU,} dt'n~;d!\ C;L;'.~) k;Ill';j:: n:(2r·h .... ting audit checklist approach.

L!r

l.cnl;kap chn tCP:lt \I,'aktu: Agur inporan audit pCf11nsnrnl1 tbp;lt \

;,t'(dI';: IllClk.';imaj maka pelziporan yang dilnkuk;1il hf'nd~l:":'rlya di.';u~;un ;1l:!~1':': :11:lupl:n kunlil ",1,'akt'J tt.'[jadinyu pcrmas:ll.ine.n yang dllapo,k:l

:\;1 " ':'" :!)l"'~: :llJdil i'WIlldsarnn

:\Udil P'·~:ll:I:->:lraJ1 hLln.lS llll'i\lcnuhi l)(.'bl..'rapa (lspck, y;\ilu

'L: ~,~!:U'l!; jawab tcrhcldap Iludrt (rt'$pOlls,&duy fur (Judi!) !If,:!::K.,,!.! :i.l:'

1>I":1']<;:}"'ln 3"!:!;;~ ;':"_'!:~'::'.~~".::,: ;.'i!:::~~ :::~,,::- :::~, j, .. 2: .. ·::._';;:;"~~:'-l:" !-";-,,,. __ '·I.';,,·r~i kIJJ1:")uiLlfl pCm:1S:1r;tn. :->cbngai pendeKa::l;: t:;lh:lligiln U,lluk ;;iI': ,;',

"'.oJ.( f' .. "-..J .... " .. ,, ~.,,,,,, p.""~,",,,- I'd,~-,~" '.I~U .. ~.,

._ •••• 4_ .. ~ ................. " ""_",,.,,11 jJl()~C1i IItHIH

L I'crcnC:Ullllflll lIudll (j,(!lII!UIJ!{ Ihc (ludll): Mcm:ntukllll iIJlI!' dlin CllkUPllll I!i,o<fll,'j

unit, nH.'llt~ntnpkllll dilnah pcrcncanl1nn )'ilIlg' ukan dll.JuUit, !:lcndcfinir;ikHrl

cakupan daerah (Jp'..'ri.l~i [luriit, pcnjadwtllan segala nktivilas, pengkoordinasi.Jn

partisipa.'1 sertn. mcn6'tndikasikan hasil yang nkun dip-eroleh. Disamping itu, bi':!/il

pengauditHn dan rl1n!)faatnya juga dicstimasikan. c. Penggunaan lcwunn·t.crnuan (using findin6~3): Hllsil·hnsil nudit pcmasnran dapiJt

c1igunnkun IlCbllik Iflllllgkin untllk meninKkutknll c!cktifita.'i dnn kincrJd

pcmnsllran perusuhniln Bcrbnb"l.li kC8empnUin dan masillnb yang tdilh t.eridentifikasi akun dipakai Pllla ddalnffi percncnrman strul-egis (strategic

planning) perusuhuun,

9. Framework audit PCIl1i1s(I,an. Suatu perusahaan dapc.t mu:nbanbun frnmC1L'O'R. gudit. p('!)'.a';u!.~n S'~ptJti )"clng d'\j.Jat

dilihat melalui gambl!r 8

10 AJur implerm.'rlULyi audit j")(,Jlllll:i11ran.

Schug-ai pcnC',;aSilfl kCfJlbn)i ·w~HLJ!li dCllgan r:llfllLnr 8- nwkll 1l11Jr pro:;('Cl il(lpkflH'!llll'<',1

ut..;uit ~m(15aJ an odJ:liilh ~c:tlilgni b('rikut;

a Set.elah miiii dan fillsnrnn pCi11nSUrHn tlt:-ategik p'~n.l.5ilhaan (r;lclUp;)knn hagia:l dazi Si153ran straU~i~ik) ditcL:.p~:nfl muka dilakublrl Iludit pCEl;1:>ilri-lil l;n~'~'k

C1en~t:l2.:'ui yosisi pc;u,s:lh:'1,l:1 di,i:lt:lLl lx'saing (L!!J Lnskutl~:J.n bisni:~ :;.~ .. ~

r:lr:~n::":r!.s2.ruhinyij .

D AuJit I .. ..'r;ltlS[lr.1n unt,JIz I:WJll'tuknn tj{):;i.:;: p ..... 111-S'i:';:;l;1 t";-~;l'~JlJt dd;lkuK;lil \l:1~~ k mcnjuw;lo p"~rU11~YilHn 4 W )II."I't' ure ICe 1i(J:j'~''''' dlljillt dli;lku.L,!l1 dl'lli<il[1 nH'll!klJ~. III

P;-OSC6 ~1~ba6{li L'.{'rikut ~.fl':,eI:~ukHi: (i) ~jilP:l :-cult:" t:i1clukL.:L!Jl ; (ii) E.'lj"il:l d,:;l scb·cra;)i! SC[U1t-:

diiakl.!KIl.n: ;iii) i-\iIH.'rj0 s!.~1ndar untuK rncncntukan 1)()SISI pcrus:lh:1:1fl

dianUlfa. pc--;aint; dnn lingkull t;fL'1 bi~!rlis 'yan;.~ n;cn~pc'I~:lnJhir.ya j",1:1~

d:.se3'..::!~k[!.-:. r!cflD":I:l nB~:~r:s;·3.'.1~~::~~i yi~:;';';- dib'Jat. !>fene;-ur:::::pc.:!k<ul (culie;:!) duL:.!. )'U1":.; rclc"aa. Data yung d;kuillplll~iln ScSUtll de~~a.:::. JK!ak.5il~i\a;::.. audi~ JAwasa,iiu yune; dilukllL1.'1. ~.1isftlnye jlka r.-:cnSf,C!r . .?knn to<){3 l.lDuit T>t':n.asaran m.'l~-:R datB. yang dikumpulkun B.dalnh

~i"kenaan dcngB.!"l dat.a-data: audit internal, data audit ek..stcrnal dan data

s! .... C!!fc'!.J...s, uH'akncsst'.'J", opportur.ilit..>3 dr.r. threets yang i1H'U'.0='~:'t;aruhi kinerja

pe:usahaan, tmik bCf"upa dat.9. primcr yang bcrsumber dnr-i interview dao pengisian kUt.'sioner lllaupun dnt.a Bckunder yang bcrfl~[ll dan sUlllbcr·sumlx'r

yan~ rekvfill.

~fl.'Ji'~kukHn t'VHluHSi clan p<:llt{ukur,~n. BerdasUrKn!1 iIlforE)asi·inforrnnsi dan data-data yflng telllll t.erkumpul dCDga..rl baik nwkn dilakuku:l cvaluasi dMl

P'--:Di:;"l...lKUnln urltuk mcnclnpat.k.:!tl IY)Ei.si Jx"nls.'l:lHf!n diiiIlt:lr;1 ,)cs:ling cia:l

ling-Kung-an bisnis yang mempcngaruhinya.

~fem?rC8entasika-'1 husil·hasil yang dipcroleh dari audit p~maSHran untuk

mC!1b"eLahui posisi perus8h.aan di811tara pcsaing dun lingKungJ.n bisnis yang mernpenganlhinya kepada rnanajemen. ';\1elakukan tindnkan korektif. Set.elah posisi pcrusahllan diketahui

berdasarkan hasil evalu'asi dan pengukuran maka diJllkukan linJakun

korek.si yang diper/uk an untuk menentukan 8flS8ran pem3saran yang hcndak

dicaplll, 6trat.egi, takti.k dan value yang dituangkan didalarn rencana

P'"..'iI)H.SJrUIl pcrusahaan

A...O<f ~ lht-....t ~/f~ [Iou~ .. u 0-.. ~ "........l.l.' .. ,

d

-. )'''.".,, .";1 lj:Jii/li\;li:

kll.llkt. nHllk k;lrilkLcri~;t'k tI;l "t':'\:l 11;',·\;, dlLlklll\:\iI

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d:1I1 usin~' (i1l1!:n;'::i

~;l:tdi!h posi~i pcrusilhaan dikctahlli diZ!nLlrd Jl,;saing dilll )1'lg~',ungd{l '.IllS y:ilig

I1lCmr;.{~Ilgaruhinya serta SQSnran pcrnasaran, straU:;.ri, 1:t.!.::ik. L',J/U'; J.l;) rt:rJC,lIli:

IH~Ill.3.3i1rHn tclah dit~ntllklln maka !Jc1anju~:IYil dilak:J\.:i!ri ~:dl;Jp ;!Ii:>!\'r:"_'nt:lSi

~;C::·Hj1'.i ,Jl.·Il!-:illl nng~ilrfln, kcl)ijld",I\!1 HllSdrlll1 lilhuflllll, Itir,~.il.';1 .'>(/111;«"[ ,LtYlI )"!lll).:

ditd.1lpk~\n pt~rugHh<~'ln.

Talupan selanjlltnya ndalah nlonitoring, t'>'ahll1si dd:l ill't:q)()r;:rl h:lsil h:1Sil

il!lpk!l1(~lltasi. Monit.nring t.erhl.ldnp apa y,t!l~; u~bh dii'Li;~Crnl';ILL!lr ;:[~ tcrsebut

rlilp.at dilaksilnak:w oleh pCnlSilraan de;,gall me;lt:~:'U~~;ti:dil TlU:.-J:,>:.ng (IUdit

(·hecldls! Cl[!pro{lch UIl[Uk Itll'llgr:v;ilUeJ;;i hasl! ()i'''~~'d~I'J!Lll [)'_'!:);jS:!r:l~l dJb:tndjfl~;~:iln dcngan ekspcktasi Y[\!)'~ hl'.'"lchk dicapai 1":;"'';~;U:li) ,.L,'.:";;lil'LI:ld

Yl1n,;'; tchh dilc(;ljlk:lll di d,ilHfll rL'nCilIlli r';:·lll,13Ilrilll. np:' ','Ii\ 11'.:\'-;111 d~ (~ t1d~ll -(lll

tht' [nIl),'" li!illl)..;'); ((·hl! 111('ll)"I::ljl:1Jlg dl1l'l ~r,-,14 :'.:\'.: dti:;I!.I:'~':11l I>!,!. 1)(';\J.'\;J!ll'!n .sCt):l;';;I; I'tlndui!1l dl tLJ/;JIll if;Ji!kuk;1I1: :(:I;':I'~ cpj.Jrvcch, dnp;lt rticr.ggllnakan t,!{r ... l .: dan TCltel .~," ,ji";C'~1:li:4: di 'llgi!,' kd)tl~,,!:~:·· :', .... : L~ lI~l ;!lp .. ~:-hdtlk:!n PULl k:tI";!~:t..c,i.')tik·k;!;-:!~:,,· ... ; ;,,'

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1) ;\wiit p<.:m:F,i.HHn nlt""n:p:~;..;:ltn nlat konLrol 8trak'gik lllltilk ;:a;;:!!~: :~:,l;, d:t:l ki:l;~Ij'l p·",~!lla.'1i1rall !lH:rupakan snlnh sntll kHtn kUli':' -"'c'::,: h,l' \~jjl.l.~dlati'r..",:l \lkh duni". l!~i<lil,t untuk mengllf!.cbpi k[lri\kt,"';';~I'c: y.ti"l;; ";~\!:l~~ :,:,-b:,fn'..~·,:, (hIl t).{·6"it..u kompditif nat ini.

11id,tl:u:.: l!l":;LJ;C.'lll~ \.:u;).;"';) n,udit Jh!maSi.:.ran t-t:rdnpat t>-c;)" :',1;' ""'.l ':,',: dipahami, di;:l('Ilf.,;'~rti (b;) dilr 2>\.sanRkan dcngflll baik dan b,~j' :lr .:;:'~J:!bil~ill:ln:t

,i ~! I '

.;:!:: ~: dijdaskHil oll'h j"K:'nulis p~lda lJi1gian "Rancangan KO!l:-:C.;) di:lnt-i.-ir<tJl)"iI <lciili:lh:

l: ',.~ I : !), ,:1:i:<i;-;!:1

Pcngl'rtil'.n nudit r-<"Hl:1.<;;ir,ul

Prose:i ;X2 Ld·, S<1Il (I ,111 It!l(iit ;M..'maS:Hiin

Appr,_-.:u:.lJ ,~U(!Jt p-<,'[(lHSd.ran

Tools drIlL ll1l'todologi audit p~!1l/l.'iara!l FrO!Jl"iL'OT".l:: alldit jft.:Wi-!:-;<trnn..

I\aI"ait-l',·i . ..;~ik ,~'.!{J~~ ;-v.:::::::.s'''.;-'I~i. Syarut,syu.rat j"x:lH

t..{)fHI1

,\sp{'l'l!,<;;)t'k 1t1.Hilt r,.:;r:)3.S)lru:l

A,,.;.( ",..-0 ..... , .•• " '-'r>(u~ .' ............. ...-...:H. ",An F~'·~~.! ... , • -,~ .•

,) Dukti empiria yang ditunjuknn olch pcru,:Ja!t[JrlJ) X )'lIn,; L~~:-{)PiJ;!si di TnUOI1l'sia

mendcmonatT8Siko.n bnhwa dcngnn rl1l'Juk.'1£lIlHkarl kOrll::H.:p·k IlIH1 i.'P dudlt pl'!lI;I.~ilrUJ1 <lengon buik dan henor Hlllku ukllrl Flll'lTllK'ri 11{11l1 flll:Jil ynn,,; hlln~;lll 1l1l:lilUilSY.Hll di duJum upnyu untuk c1lt:llingkntknn cr(~kti(jLI~ dUll kiOl·rju pt.:ruHllhdOlII.

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J.farkctillgln!idegcflce& Planint!. Vol. 11, i\'o. 1.'~-lL.

Ba.rlow rkaserch AssocinwB, Inc., 2003, (;us!Onl';.'- Hd~!iunship ..... udit Ccpcbiiiun, 1·:3~)

Drown, J.R.. Goedde, II., & Cist, \V.E" 1991, E:lchJncc~ You:- Firm's ~;'~ri,::·_1(l.g Perf0nn~n'.":e via !l ~~n.:-ket:,:~ /<. :~(L t, Jy~ -::::! c/ j'r-c:c: i::::! ;1, -.::, :...' ';:',:: ,:·c~:

Cravens, D., & Piercy. N. F., 2003, Slr(]tt.'g:c .l,fclr):('::·r~, S,;· .. c"th Ed;',: ~,r(.:C:r.!h-·"·:: 11

Coxpnnics Inc., New Yo"rk, :--"~Y.

C~,;pkir" E., 2003, --The Se.l(·s unci ~'!tH~("til' Ibmoi ltfarkdin;? nt'u~ntJ, 11.2'L

:\ '-l (1) '. ;\ i':-·o' '.~~ r;~J!:'i !)-....:,;: 'c:';.S

Evans & B-err.:.1E .... Il, 2000, pulhng It AI! Togt':i-.t..',-, !;:r';.,'r~;:: .. ~ end /< ... \(;(/;:;[:;'; t,i"'.2 .',[c .. -i.:.e:inj .. '

P:on, Atomic Dog Pub1i;;hing

i:Yi . ..iiBriir,d CunEultiIlr:;, 2003, Afurkctint:. f;/:'-""c:;'!..'~"nt's:J A~;t;'~-:, sitl!.~ ww.>, t>!~ :-cj:1d_("l),~1

C;'-o1den. S., 199B, "Using A Market.ing Audit to ;:;..-:t Dircr:tio!ls fur 1{(,Sl.:lt.~ Acirl'.:ssiorls

Markding Repo;t, I·G.

gb3group, What i.$ A Afarkcting Audit?, situs \\-"\-".J:LhQ]cr_Q_l11L~J!nl

Hansler, D.F., 1988, "Market Plnninf:' Proccss-Markding A\.:di~." Jo:;,-nal 0/- F:iJ!d nai_\~ng Jrfonagemenl,82-83.

KL~er, p" 2000, Manajemcr. Penwsoran, Edisi MilcniuI1l, [>1' Pcrbalindo, Jaka;-tu.

Kotler, P., 1997, ltfarketifl8 Jdanagern.ent: ArVllysi.s, Planning, Impl.:mentation, and

ConJrol. 9<" ed., Prentice·Hall, Inc., New Jersey.

Kotler Marketi!1g Group, ~Vhy A Sales St.'-olegy Audit?, situs YC....-';<:-"-vJ::_~~1.L~lr.nl~1L~:I,-'_~j_~)l:.J:..oQ}

Kotler Marketing Group, Strategy and Planir.g, situs w,,-,,:w. k()tlt;rJ21ilr~1~'lg \_(21:}

Kartajllya, H., 1985, Audit YCmaS8ran Berdasarkan Strategic Marketing Plus '2000,

Nlola. No. SrIV/1995, 53·72.

,olo...QOf ('yJ'" .... ,-..~ ()r.I~ ~~." E!o.-UJ",.1I.J ~ .-~;- p-.tr"JI~n

EHrt~lj:tY;I, If 1909, AforkdinR PillS 2000: Sias(Jt A-!em'-::!lOIl;:i.:afl Pas(lingall (;100(11, IYf GrH!llcdid PlJ",tllkll Utnrnn, .Inknrtn.

I\olicr, J' , Crq,;-(l;", V/ \.~ J(odgcrH, VI tu~J7, The I\furkdint; ,I.Udrl C(Il11V:1 of '\h\" StOOl!

,\fonfl(:.,-",.:nl Hruil:!l!, '25-,13,

Larn.!.bc~, [,1., 1935. AuditiIlg Th~ Marketing Function, ';ournc[ of Internol Auditing, 36-

4;:).

Means, D., \V_, 1983, A :'irarkcting Audit Checklist, Agency So.les A--!cga.zillc, Vo!' 28, 5·~·55

McDonnld, M_, :!002, flow Come Your frfarheting Plans Aren't tforking' KL:fl\~1 Suks('s

?"rt'/l,:ar.ur:n PLi!l(L~(UarL FT Elex Media KomputiIldo, Jakn.rt.J.

Mcn,;al, L, ::O(I;j, ",fCJr)~L'{ing: It's in the Pion. Plan Johns Hopking Uiliver;:;ity AS!::£': AnI1u".l

(:ollfcrcl~ce ~';'Gshvi)lc, Tennessee.

~.1ul: .. ;!dj, '200:, 1)(:/,:;:(('(( S'cu,.vln( r~()Il~l'p, S!.:jandl d,1n t<I:LJrlj:~:ll!'~ilny:l. ,\/:;;::/0

;.iUJj():1 I'

IWi."

f>');'-,' ,~:,!(:in I::cjo::~>S;ll {ticbk Jipuo!ikilSikn:1"

. ,,'.~q : ... ,:)!!.i.:.::si },fo.'lr.jrnICIl Auef:! /Jolan: Jr.c'I1Stu i), r-();"n};(;"

r) ,:::-- II ~'. \ :'(.1

I '

P,~; j'~';l"'J'.·". \'; 1) ,r;y, (.~, ,J ,'2Ci02, fhnic ,Hark<!!ing:.-i (;!ohGf.}'{G/:I!;:L·'-:',: ;', .:! ~~.::

1 ::.~ ejl ,l:l, ,\f,C;:-,'lW.)/i:l Cl\i!lP'!:lic.'11:~c., Nc· .... · York, ~~y,

r~jUl .\rc.\fe(~ CC~:l~'.1I,-i!lj;, 2,J03, ;\}cr).:.::tint: Plan Audit. situs ~::'c'_Y':':~~-:~_~_!~~lI'- i2"':'2i

Yor~,-;. :~y

" --,,,;,.,.

Hos":I!)cU,,:\ l-:-":\--;, T!;.' ])ircct ~lnrkc'"int: Audit· :\ E~\'ie''''; cf Ol:r Pi,,'ct ~,r,,:-k'<Lilf,:

Efl~Jn_-i,J,)u('f;d o(lhFt'c: l.larkdiIlN, Vol. GO, 15·17.

1\,JcJuJf, U ,:\)(J:':;, \L1rknin/-,: thL' Intcrnal Audit Function, AlGA! i,filoge, I 5

HoUH', J., T., 1faj\'l~Y ~I., C_, 8.. .lnckson, C.,E_. 1997, The Marketing :\l:dit Five I)('cnck:;

Lnt-cr, '/O!;:-,';t:i o/;'./urkctin,i! Theory &- Practise, Vol. 5, I-1G.

Sl.1t:.risUmo (1~)~.1.5" /\'r-~'nc(;!:t:.c;!l Stra!t'/;is !lallk, Edisi Kcdua, Instritut Hankir InulJrH'si:i,

,]a~,\rLl.

Situs www:Illarkcting-t~L1chcr.com, l>farketing Control; The },.{crketing Enuironrnent; SOWT Analysrs; \L1y is Afnrkcting Plenning NecessQly?; The }"farketing ,T';nvirOrlment end Compc!i!o; Ancl),5is; What I'S PEST Analysis?; H'hat is A!arkeling.

\\/E!k;:dcy, P., .J., Fuule C_, & Foster, r~., C., 1988, The Marketing Audit: A New Persfcctivc on Liurury Sen'icc fInd Product, flulLJfed.Libr Assoc, 323-327

\'/cinEand. n E 1 ~;~l7, T~~~~ ~~!:!:,ke~i;1g Audit: Using Systems Analysi3 t-O Inform ,\f<l.rket

Hcaserc, ;\rnc~:Jc{1rr LIbrary Association, 47-67.

JOURNAL OF BUSINESS RESEARCH

Marketing productivity, marketing audits, and systems for marketing performance assessment

Integrating multiple perspectives

"'<I'lldH-i.'I,I,\iI.·!" Husilil'ss Sd!l!f)i. Uni\','rsil), ilf .\'I)uh C'(/!"IJI'mo oj ('ho/1[·llfili. ('lin 3·JItIi, ,'o/d'uit' })!lildIlJg. (hd/ll'lilili. S{' :;:,l}Y·3·NtI. [.',\',-1

1'.\'ON!lI·(/S[t'/"1I //1111'1'1'.>1/.1'. {.'S.:

Ahstracl

[{c:-:ponding In cnmpl:lilivc prt:ssun:::s ami linanc\~\\ realities \()l\l~ t~\mdial' \\\ \t\II>:r r~\\\c\inl\"\\ \r"~\l""~',\':r~ amI ~\c;\lh::mi(~, ccwpmah:: shardwldcrs, senior managers, and Ihe Marketing Science Instilute have idL'1l1i!icd lllarkclillg Illl'lrics and Ilwrkeling pcr!OrtlHlllCC measures as top fesl'arch prillrilics. Ilowever, marketing academics have oJlly recently begun to r .. >lllcUS on this important rl:scarch domain. HistlJrically, m,H~eling pmduelivily analysis and the marketing audit COllcept have dnminnkd apprniu.:hcs 10 assessing m:lfkcting pcrCI,Jrm:1l1cc. \Vc sug1!csl thai hoth ,-Ipprlladlcs h<i\'l; heell rUIldaJ11C!1lally limited in krlw; ut'cnllcCplIJaliz:lli(111 ilild illlplclllclllalion, hut thai within each appr'():lch arc tlll~

seeds nCa mon: userul, hn\islic approach 10 marketing perll.Jnn;l!lCC aSSCSSlllc-nl (l'vIP/\) '\'\1,'\) distinct I'vlPl\ syslem approaches arc necessary' to integl"ate past dforts, extend our existing knowledge base, ;.l1ld aid managelllent pr<l~'!ice nnnnativc aild contextual r-..IPA syskms. \\'l~

ro..:.vI('.\V P;1st approal.:hcs and i\\~cgratc ihl.:sc \>,,'ith n\o\\:: recent \hem~\k'c.ll advanl.:<,:s \n l\cvch)p C()llCcptU;.I} rn.odcls or bOlh Iypes of l'v~ P'\ systcms

and considcr Ihc:ir implic<1tlnlls for management practice and acadelllic f'csearch ;(:' 7.00 1 El~c\'kr Scicnc~ lnc. All rights res~rved.

KL'ymmfs_' ,\l<ll'Kdillg p~rJi)I'Ill;.Il1":c ;lSSCS'm~llt; 1~lkcli\'C'Jlcss; l::niciclICY

You simply 1:i.lIl't manage i.lnything you l:<1n '[ measure l(ichard C)uinl1. VI) Quality, Scars Merchandising Grnup, tdanagcl1lcllt Review, March !l)i)(J

l. Introduction

l\ . ."kasurillg marketing pl~rfLlnllancc has lotlg b~en a central concern in marketing (e.g. Parker, i 'J02; Fcder, 1%5) and remains a vital [ssw: for man)' corporations (c.g. 1 krrell1iJtls and Ryans, 1995; Fellman, 1998), particularly those ill industries where marketing expenditures arc significant (e.g. Foster and Gupta, 1994; Sheth and Sisodia, 1995). However) following initial intcmst and cenlral conceptual developmcnt in thc 1960s and 1970s (e.g, Sevin, 1965; Kotler et aI., 1977), productivity and effectiveness analyses in marketing have advanced only sporadically in both academic and managerial domains (llonoma and Clark, 19XX; Sheth

.. Corresponding author. Tel.: i 1-919-962-9RJ5; fax.: i-l_l)\!).9()2_

71 HG. E-lIIi1i! oddl'c.I's: I1lorgallJl(;-~jcaJ\Js.bscilool.llJl~.cdll (N.A. ~tl\rga!l).

and Sisodia, 1 ')95), Our contention is lhat marketing produc­tivity analyses and Illarketing audit approaches arc subsets of thl.! broader issue or marketing performance assessment (i'vll'!\), "{hi tliat "eitha appmaciI can be isolated from the context of :111 integrated marketing pcrfonnancc framework.

Both ;lcadc:mics and m,Ulagcrs currently lack a comprc­Ilcllsive understanding of the marketitlg pCrflH111anc('. process and the fac'tors that affect the design ami use of t,,1 1'/\ systems within c()rpur,nions, Work in this area has been dominated by two maj()r '-lpproachcs to marketing pcrt()1111ancc: marketing productivity analysis ano markding audits. Thi~ article critically assesses these two approaches to perfornlance

assessment alld develops a framework to integrate the two

into a nonnative :~ystcrn for pcrfonnance assc:ssnH~nt. It

limher outlines import,mt contextual lilctors affecting the design and usc or MP/\ systems, Both nonnative and COIl­

textual MI'II systems have implications not only for manage­ment practice but also for knowledge generation and assessmult in the acaucmic field of marketing,

This papcr makes four contributions to the marketing iiterutlLrc, l'irst, we provide a cl'itical review of the two 11\0st signilicant iristorical approaches to MPA, highlighting

OJ-48-2W,J/o26 - M •. "C from !liMier 0 200J EJsc~'ie-I' SCiCIK,(, Inc. All rigltl~ n:scl"\'(xl.

I'll: SOI482%)(OO)OOI62.4

t;o!ltrihutiollS, i[llpleJ1l~lltatioIl problel1ls, :llld CO!lc~plL1al

ICiCIICil..·,'" of L';/CIJ. Secolld, Wi..' dc\'t.:!op a l!Jcon ... ·jjL·:,l)y

:l1or~d, holislic conccplual model (11' a nDrmalive 1>1I'A tem thai e,\plicales our understanding of the markeling 'fortnallce proccss, Third, lVe develop an inilial concep­I model or cllnlextual MPA syslems highlighting likely lti!lg~ncy, n:sponSl" and performance variables asso­

led witll thc lksign and lise of MPA syslelllS in illllivi­a1 corporate conlexls, Finally, we discuss the plications or uur conceptual model developmenl and :hlight important research qlleslions to be addl'esseu as

SL:d: to l:xpaud our kllOwll:dgc or this in)portal1\ hut

:lerdewlopl'd dOlnain,

Pl;rf()nll'Ulc~ assessment systems arc an illlportant tYr"~

organizational control system (/lntI1Ony, I YXX), Contrul stems arc formalized routines and procedures tilat usc 1(1I"Inatioll to maintain or aller I'allerns in organizalional tivity (.IawIlI'ski, I YXR; Simons, 199 I) to ensure desired tcornes ('!1",rrenbaum, J 961l; Lawler and Rhodes, J'I76:

,thollY, I'lXX: Jaworski, 19RR). The control process may viewed as consisting of four basic steps: setting a

sired peti(lI'Inanee standard, collecting and comnlllllieat­g inf()rmatio(} relating to actual performancc, comparing is informal ion with the performance standard, and laking )rre~live action where necessal)' (Anthony, 19(,5, 19S5: reen alld Welsll, 19SH: (Joold and Quinn, I 'J(JO), Critics ggcst tllal manageillellt and Illark~lillg control systellls e olien ineffective ti)r several reasons including: ill­~fincd objl:ctivcs, performance measurement standards at arc not well linked with strutegy objeclives and mtenl, and poor pert(1I'Inanee appraisal and review (Ilre'­niak '>Ild Joyce. I ()S4; Ilonol11a. I 'JS5; Ilonol11a and rillcnden, I'ISS),

As all important ol-~ani'/.aliona\ cnn\rnl syskm, five stine! roks or MP/\ systems are:

• to COnil1'l11 compliance wilh non-negoliabk slanciards such as rcgululio!ls, and illdustly association standards (c.g. I'c/(y, I ~'17 J:

• to monitor overall organizational "vital signs" and proviue early warnings or problems that may afTect future rerformance such as increased customer complaints (e.g. Sehibrowsky ,md Lapidus, 1994);

• to provide dala inputs for planning and deeision making, as well as to aid "gcnl:rativc" icanling (c.g. Slater and Narver, 1995);

• to aid strategy implementation by trucking the extent to which strategic marketing objectives and mile­stones arc being achieved (e.g. Bonotna and Critten­den, 19S5): and

• 10 signal marketing priorities and desired OUIClllllCS to Inana!,!cl's and elnployees (e.!,!, Ouch i. I (J7'); (;OVill­darajan alld Fisher, 1990),

I·'rulll this cUlllrol system perspl:ctivc, currellt ktH.1\\'l­

L'dt~L' n.'g~JI\_!illg tvl )l/\ sY.\;!i:/l'l design and use is fU!ld~JTncn­

tally limited. Cil'el1 MI'X, centred importance in the sludy and effective pr:_h.:ticc of marketing within organizations,

\Ie must b~lIer unlkl'slanU P'lsl eontribul ions allli intestate Ihis base wilh more reeent theoretical work to provide a slrongn foundation 011 which to build.

1.2, iHl~'1. (l Ii/storieu/ review

Two difkl'ent bull~clated approaches to MPA arc evident H\ lh~ 1l1<1I'Kdil)g literature: marketing productivity analysis (all "eftieicllI:y" approach) and the marketing audit concept (an "dkctive\lcss" approach). The li\eralure relating to cad, or l\i~sL' basl:s is assessed, and contributions to the research domain, possible implementatiol1 pl'oblcms, and conceptual deficiencies arc idel1lilled below.

1.3. j'le ejlic'icJlcy Ih'r. ... pl!ctive --- marketing l)r()riucliviIY (J1I(J~\Psis

Pr()ducti\"ity concerns the relationship between inputs

and OUlpUIS (Mistcrek et aL, 1992), and productivity 'Ula­

lyses assess Ihl' cftleiency of the transformation process by which input'; '"ld outplltS are linked (Sink, I (85). Marketing productivity analysi:; is an inhercntly p,mial productivity measure in Ihal it is based on a subsct of the universe of [lo"iil\c llr[',allizatiullal i,:puI.S, ulItPlllS, and lransfllrmati()n prucesses (1)lislerl'k et al., 1')92). Since inpuls and outpUIS CDIIC~rrli[lg ll1al'kl~\i[lt'- perfonnance are onen ill diffcr~llt

U!lils of 111C"SlirCIIlCIII (Selncs, 1992), marketing producliv­ity ~\!lalysis lI::1ually involvt.:s transfornling input and output unils inlo SO III e' standard meClsurelllent unit (usually dollars) (q' .. 1ll1l1llllla ilnd Clark, 1988).

\Vhik many lllark.:ting productivity tl"lcasun:s havl: been pruposcd (SeT 1301l0l11a and Clark, I 9SS), the majority either c>Hlors" or innel\1cl\\ally e,,\cnd Sey in 's (1965) prolit-to­.IIarketillg-e·xp"nse-lalio measures of eftlciency (Foster and (illpta, I ()94). Input measure, suggested as appropriate in assessing marketin!', productivity have included efforts to operationali!.e and quantify marketing expenses and levels or ictv<.:sullerH, heud count, quaJ(ty (cmploy(.."(; aCId dCGtsion),

effort, ami allocation of overhead (l3onoma anu Clark, I')KS). The output measures most frequently suggested in assessing )l1arketing productivity have included protl\s, sales (unit and value) mar'kel share, and cash now (Bonoma and Clark, 1%8).

Two trends may be observed i'l the development of marketing productivity analysis since Sevin's (1965) semi­nal conceptualization. First, there has been a movement tl1wards inclusion of more "non-pecuniary" (non-financial) nH~asurcs of Jrtarkcting output such as quality of service (c.g. [lucklin, I '!7X) in rroduetivity assessments. Second, the,'e have LH:cn suggestions that productivity assessments also

Il)clls Oil Iile adaplability and inl1l1vativcncss 01' a Ilrl1> 's I1Jarkcting "lToris (e.g. Walker and \ZuekeI1, 1987) and that

1P;\ sy.';l~JlIS i!lcorporatl: ilion: SOpllislica((:d lllultidilll~[J­

iOIlal a."·."I..'.""." 1ll1..'1l 1.1.,' of murkl..'ling productivity (Bharga\lil

I aI., It)')··l; Sheth and Sis",lia, 1')')5). The IIlarketing productivity research stream Illay be

iewcd as mak in~ two major coniribul ions to the assessmellt .1' Il1Mketi\\~ pertlll'lnance. hn;t, it \la, provided a mlula~e­ially relevallt conceptualmodcl of the efftcieney dimension If markcting performance similar to those that have becn IcveloJlcd in other areas such as manufacturing. Second, narkcting productivity analysis has ftlCUsed altcntion upon, . Ind grcatly increased tlnderstlulding concerning the identi­icatio[) and !Il~aS\ln!mcnt of m<.u'k.:ting coslS (c.g. SevIIl)

,%5) al1ei }\:"el1\}C (e.g. I,'edc}', 1%5).

Dl'Spik' thl'~C ClHltribuliu!ls, lhl'l'l~ remain sevcral si~~!liti­

;IU}t prubkl1}s with marketing )l['()ductivity analyses Ihat ha\'e levereiy limiled Ihe uperational u"e ot'the approach. !-irsl, narkding prociw.:tivity analysis assumcs that markcting ill­

)uts and outputs can be economically and accuratdy '-L...;scssc:d .111d Ihal such measures will be slable (lVer lime. I'hese "ssull1pti\)ns hav~ [,!'Oven diflkull to valiciale, tllr while "hard" illputs alld outputs (partieul"r!), cosls and reyellue) rtJay be rdatively easy to i:{(.\:uratdy measure, less t;mgiblc

inputs !lnd outpuLS ar~ mon: diflicult to assess (e.g. Selnl:s, I ')<J2; IIcITell""lS and Ryalls, I l)l)5). The stahililY ,,), lL"e,,­tllcnls may also be problematic as accounting decisions (ollccrning overhead allocalion can significantly afb:t illput and output measurement (e.g. Johnson and Karlall, i l)X7;

Seines, 11)92). Measurement accuracy and slability probbns may also be compounded by difficulties in u'anslonning mar­keting inputs and outputs inlo common currency. For exam­ple, while brand equity has been a much researched topic ill Ihe markeling literature (e.g. Keller, 199\ Simon alld Sulli­van, I l)ln), Ihere remains no universally ""eepted IVay or tmns':lting bmnd equity inlo a dollar value (e.g. Keller, 11)90).

In addilion to such implementation problems, markeling productivilY :lIlalyscs also prescnt a number of significant cOllcI:plllal li(lliwliolls. First, c:flicicncy tncasun!s rely upon knowkdge of cauSe and clkct rdulionships link in!; illputs marlH!!erial actions and outputs (e.g. c.;ovindarajan, I ')~X). In f;lct, We haw lillie knOWledge concerning slleh relationships ~n H\,~rkc:ting, and markeLing transformation processes remain I'"'gclya "blad; box" (Piercy, I l)97; Yodlic,' allu YW')'m"gh, 1999). In aduilion, productivity analyses largely igllore time lags between marketing inputs and their dTecl upon oUlputs, and Ihe impact of cumulative elTecls is also im{)(l,,;ibk to disc<:rn using such approaches (roster and Gupta, I ~')4). Sewnd, productivity analyses focus upon the amount and nol Ihe qualilY of markeling inputs and outputs. While adjust­ments may be made such a.> using price-of-output ch,U1~cs as a reflection of quality, this approach docs not consider changes in technology th"t may simullaneously improve quality and lower price (q;. Misterek et ai., 1')92). Finally, while mlu'keting productivity analyses capture the et'ficiency dimension of mal'keting pelionnanee, tbey largely ignore other impunanl dimensions such as effectiveness and adap­tiveness (e.g. Richardson and Gordon, 1%0; Skinner, 1986).

tI/(JrkCfitig uudils

A dillerent approach to assessing marketing performance Ihe m:ukctillg audil was developed in parallel with Ihe

emcrgenee or m:uketing pmduclivily analysis. Emulating accoullling's li,,,,ncial audit, the marketing audil originaled in an American Management Ass()(:iation report, "Analyz­ing and Improving Marketing Performances. 'Marketing Audits' 1n Theory and Practice" (AMA, 1959) that included seminal works by Crisp (1959), Sessions (1959), Shuchman (1'159), and Oxenleldt (1966). The marketing audit was dl..!scribl!d as a system~tic, critical, and impartial review of the: lolal llllllketing operation; uf Ihe iJa.>ie objectives and policies ol'lire operalion and assumptions Ihat underlie Ihem; and Ihe n":llwels, pmeedures, Jlersonnel, and org:llli71ltion cnlployed 10 implement the policie., and achieve the objee­liVeS (Shuchnlilll, I l)59).

Kotlel' el "I. (1977) refined the markeling audil concepl triLl) a cOlnpn.:llcn:-;ivc, syskmatic, indcpcndctlt, and periodic examinalion ura company's or SBU's strategies, objectives, a(t.lvilies, ,Hid CIIVillHlll1Clll) designed lo reveal problems and uppunurriti<:.s, and to n:..:omrrwilu actions th~:H wuuld improve tile company's ma.rketing performance. The refined audit IlI(Hkl idcnli !il'(\ six Pl'opuscd components of thc 1l1arkcllng auilit, alH.I advucated the usc of a standard set "t' procedureS. Kotler el "I.', six proposed marketing audil c{)mponents inclu(kd:

L Ihe markcling environmenl audit, consisting of analyses of bOlh the macro environmenl and the task ellvironll1ent;

2. thl; lll'lrkcting strategy audit) to assC'ss lhl;; consistency

or fllarkding strategy with ellvironmental opportu­nilll'S and lhn:ats;

3. Ihe marketing organization audit, designed to assess the inleraclions between the marketing and Ihe sa les organiJ'.ution;

4. the Irwrkelinl; syswms audit, to eva.luate procedures used te> oblain information, plan and control market­illg operations;

5. Ihe pl'llJuelivily audil, assessing accounting data to

dctl.TCllinc ('ptima! S(1U((':cs of profits, as wC'l1 as potential cost savings; ano

6. the marketing function audit, rcvic\ving key marketing i'uI1L'tiu!ls based primarily on prior audit findings.

The major eontribulions of the markeling auuit approach wcre that il repres,'llled the tirst systematic attempt to assess mat-kcting effecliveness (eC Kotler, 1977; Dunn ct ai., 11)94), and thai il was in Inany ways an imp0l1ant precursor of later work on Inll!'kct "denlation (e.g. Jaworski and Kohli, 1993) and marb:ting capabilities (e.g. Day, 1994), However, li'om all implelncnultioll perspective, the marketing audil approach has suftCred from significant problems. These indude: the lack of suitably '1ualilied indeJlendent audilol, (KOller el aI., 1977); gJllllng manugcmcnt coopcration rrmn within mar-

keling (Capella allli SecKel)" l"nS), inil)nnalion availabilily (HuUl!.' cl ai., J9i.)7)~ ;/nd g<:lh.n:Hillg sufficicllt conunlillit.:;I­

lion \vith top managers to ens lin: acct:ss and understanding of inll)rmalion (Ilonoma, I"JRS). Combined, Ihese problems may explain Ihe laCK or implemenlalion or Ilw m:II'Kelin!! audilproec" in comp'lIlies (Mokwa, 1086).

In add ilion 10 implemenlalion problems, markeling audil approaches may also be viewed as having a )\llmber of conceptual weaknesses. First, audit approaches arc nol systematic marketing control systems. Rather, they arc dis­connecled from the overall control systcm (e.g. Brownlie, 1993) and periodic rather than ongoing assesslnenls of marketing performance (Kotler et aI., 1977), wilh the objec­tive of ddining problems but not necess;u'ily providing insighls inlo solutions (e.g. Wilson, 1980). Second, markel­ing audit approaches were developed ~ll) universal, prognos­tic, lltHJlI~livc tools rather lhan as firm-contingent pcrfonnancL' measurement systems. As sucil) the audit 111ca­Slll"l'I1l>:nl :.tppr,)<\chcs llsed have been pl'illl<.lrily qualitative cltecklisls, Wllh lillie ellipirical validation (Rolhe cI aI., 1l)()7), ;IIHl, thereCore, littk or no kllowkdge (ul1ccrning

!lIL'iJ"(j('<":II~L"!( fu\)pcnics ,,",,tlL·iI ilS \ ~d,di(y alld n:iudJiii(y.

l,5 (jl1 ill/eprali\'c jJLTsj)(;c!iv('

Our rl~viL'\\' suggests that lll~ithc:l' marketing productivity

aIlal.ysis nor markeling audits alolle provide salist:lctury bascs I;,,, MI'A. [n addition I() lile implemenlalion problenls ami conceplual dcficiencies discussed, neitiler approach has been I'ully developed to refleci advances in a [Hoader l:Ot1Cl.:plioll of organizational performance evidl:!ll ill orga­

nizational dTcl:tivCIlCSS, competitive advantage, and the:

resource-based view of the finll. I:Urlher, lile incremental devdopmenls in bulil m,uleting p"oductivily analysis and marketing audit approaches have not succeeded ill integrat­ing l:xisting knowledge. Clearly, lil" tiekl of MI'A requires a new approacil Ihal: inlegrales pasl produclivily and audil apploaclll'S; is grounded ill current lheoretical frameworKs cxplaillillg organizatiuflal pc:rfOnn<lIICC; alld is Glpablc: or producing l'\,lP;\ systeills thai an: rclevant to Jll~U};lgelllellt

needs and impleillenlabic in differelll corporale conlc,ls. l'corn tlJjs [JL'rspccliv<.:, tv-lll/\ systems CUll be vic\vcd (It' as

two Jistinct but rdatl!o lypes nonnative and conkxtua! (Blcnkinsop ,wei Burns, 1092). A normative Mi'A systcm provltics a univcrsal cOIJeeplllal framework Ihat givcs illsights inlo Ihe markeling performance process. 11 is consistent wilh the syslems perspeclive of organi711tional ctfectiveness (e.g. Lewin and Minion, 19R6). As rcpresenlations ofundcrsland­ing "fhow Ihe marketing perf(.>rmanee process Opel<lleS, such systems arc relatively static, changing only as process under­standing changes to a significant degrce. i\ contl!xtual rvlPi\ system is J.;1l11)l~dded in the organizational contCY.t ofspt:ciftc tinns, rctlectillg prevailing organizational cO!ltingcocil:s; it is the application ora normativc system in a particubr corporate

eOlllext. Conlexlual MPi\ syslems arc therefore dynamic in Ihe sellSe' lilal they change 10 relkct changes in timl- ami

itldLlS!ry-sp'.'ciJlc conti!lgl~ncil's. Contc:xtual t'vlPJ\s arc more congruellt will] !;!oal-oricI11cd pcr:::;pcctivcs on organi7.Lltion;Jl c'[Teeliveness (e.g. Lewin and Minton, 1 nG). We develop Illodeis of I1mh Iypes of I\\I'A systems below.

Markelillg pert(>rInallCe is a dynamic (e.g. DiCKson, 1996) and mullidimensional (e.g. Bonoma and Clark, 10~S) pro­cess. Both of thes" eharacleristics arc therefore essential in building II normal ive MI'A system. We represent bOlh of these ci1al'41clcrislics in u normative model of marketing performallce rcpresentccl in Fig.!. From a dynamic perspec­livc, cOll1pelilive advanlage Iheory suggesls that marketirg performance is a process (Kaplan and Norlon, 1993; llunt and MOI'gan, 19%) in which four broad stages can be idl!ntifi~d: first, sources or advantage, regarding the acquisi­tion, dcv"lol'll1enl, and deploymenl of the resources and l'ar;lbiliti(~~ oj' the linn; second, positional advantag.es, I'C­jln:sc;nti!lg [llc n:alizcd strategy of' tIll': finn cOJlccrning the

\'alue dd,vered 10 cllslomers and the COSIS incurred by Ihe Ilnrl n.:i;!li'lL' II! ils cornpcrilors; third, market pcrt(Jnnancc

outcomes, which arc customer and competitor responses to thl..': I1mls' n.:.';jlil.cJ posiliorl:..ll advantages; and founh, finan­

l:ial p~rf(ml1a[Jcc outcomes, concerning the costs and bem:­['liS 10 Ihe fillll of Ihe achicvcdlcvel of market perf(JJ'lnanee (I)ay alld Wellsle)" IlJSS: Kerin et aI., 1')')0; Day, 1904).

J. 6. j. Soutl.'CS (~r (le/vun/age

I,eceill advances in our understanding of the reSOllrCC­bascd vin" (1,ll\,) of Ihe firm suggest Ihat sources of 'ldvaillagt..: CUIlClT)l both ttl\: resources available to the firm

and Ihe c:a['abilities which transform Ihese into valuable "Ulp"IS 11Jr(,ugh lllarketing strategy (e.g. Day and Wensley, 1988). IZcsllurces arc firm-controlled assets that serve as inputs 10 organizalional processes af1d have renl-crmling pOlenlial (/laker, I"JS'J; Srivaslava et aI., 1998). The man­agcmcnl and marketing literalure has idenlified many eli/'­krcnl Iy('es of resources including: physical resOUrces such ;JS (,Ianl and facililies (Mi;lIer and Anllila, 1987): repula­tlonal rcsOllrcc:) ,'.;uclJ ,-L') corporate reputation and brand

image (c.g. Aaker, 198,)); human resources such as the

number and quality of personnel (Aufreiter et aI., 1')96): organizaliollai resources such as scak and cllllllr~ (c.g.

MOOlll1all, I ')'J5); financial resources such as marketing budgel (e.g. Ilunl and Morgan, 1995); inf(lrlll:nional re­sources such as Illarkel data (e.g. Glazer, 199 [): relalional rcsol1l'ces such as Ihe number and qualily of exisling relalionships Wilh customers, channel, and suppliers (S"i­vaslava ['I aI., 19 ')8): and legal resources such as tradeillark prolectiOlI ,IIld leci>llOlo!;y palenls (e.g. !l am ey. I ')1) I).

Dc;)})i!c their irnportalH':c, superior rl.!sourccs an.: nul a

sufficicnt condition for superior performance. It is tllC

degree to which reSources call be kvt:ragcd into valuable

uutcomcs by using them in conjunction with capabilities lilal ddilles the e'lenl of performance (e.g. Dielicb and

D iII/Clioi' lUllS oj 'Markel iflg Perj, ir/l /(If/CC r-----------~-- .-----------.--------.-.-.-

Adaplivcllcss E1TectivcIlcss

SlUg"s (i( Marliel i IIg J'('rjimilu /7ee /'roccss

e,l,,,, [0,9: [>oner, [9%). Capabi[ilies arc lill' olgalliza­liolli1l pr{)c~ss~S that lransform :lvailab!c rcsourl:CS into valuable outptllS (Vorhies alld l'arbrough, [')')S). Capabi[­itit::-o art: based on tlle coordination and integration uf skills, know[edge, and aetivilies (Mii[ler and Anlli[a, ['in) and OCellI" at mUltiple kVL:ls in the organization (Vorhii:s, J lYJK).

These leve[s inclu(k: individual capabilities stich as crealive advenising copy illeas: single-Iask capabililies such as Il1c'dia planning: spceialized capahilitics stich as inlC!,raled Illal k e-t ing (Ornllll1flicatiollS manage-menl; tlJrlctio!lal cap­

abililies stich ILS marketing: and organizalional capahililies suell as new produel developmcnt.

1.0.:. f'usifiO/wl wlHwfl/ge

Through L·illnhilliflg :\vaiLJhk reSOllrces with !ll;U"KL'tillg

jlml other flillCtioll.d L:apabilitil':-I tlll~ orgaIli·(;Itiull 1:-- all!...· It)

tk\·~!\)jl :1I1t! CXL'Cllte..' Cll)ll}h':lilivc :-Itralcgics \I..'.,~!, Day,

I(Y)'~). TIll': inltial outC()ll1e uf l!Jcsc C()llljlctltivc :-Ilratl'giL';-';

Me tile l"L'aiil.l'd p();-ii(ilHlai <lliv,llltagcs, \"hid) arc tltl..'

pOSJli(lllS tll<ll the tinll is ai)k III actually obtai)] ill the markel re[ilII,e lo eOf1I[X'lilOrs (e.g. Day and WCilS\cY, [')X,,: I(",'ill cl ill, [1)90). COllccpllla[i!.alions alld opel a­

tiu!l:Jlil.:ltillll"S of positional adV'-llllagcs acllic\'l'd in tIll!

,,,'ral~gy iitc(";l(un: have..' tt}el/sl.xl upon cOfllp<:titi\'<..' p(J:.,·i{i(){J

ill relatioll to product, seL"Vicl!, illlagc, ci1 .. ulIH:l, cost, and pric\.! as th~ most important dimensions of strategic perfor­nJailce (e.g. Millcr alld Friesell, [')K(,: Kim and Lim, [')KH: Lilwless illid Fillcil, ['IH'I).

/.0.3. Alarkel (/1/(/jilUllIcia/IN ... '/:/i)rm(J!1Cf.!

Markel pcrforrnanc(.: concerns marketplace awan.":Ill!SS

and reactions to realized positional advantages achieved. Thcse Illay be viewcd from customer, competitor, and ililerna[ perspectives (e.g. Day and Ntdungadi, [')'14). From

a cLlSlon-],:r Pl'i":-iPL'Ctivl!, mark~l performance concerns nig­nilive alill affl'cliw responses (e.!!. brand awareness and perceived qllalily) and the subsequenl behavioral e()nsc,­qUCllCCS (c.g. pure/lase decision making and action.";) of

prosp~cu~ and cu~;\orn~rs in the target mmkc:t to the realized pusiLional ;ldvall!;lgt:s achieycd by the finn. From an interIJ­

ally orienlcd perspeclive, markel perfotmancc is manifesl in the SUbsl'<jllcnt effect of cllstomer behaviors as seen in \l'rflb

of Lilli! s;lks and saks n;VCfJUc. From "J competitor rCI"Spc,>

live, T1l:U Kl'\ pl'rful"lllallcl' is scell ill tL:nns of i!ldic~!Lurs SllL'h

as silare of Illim[ anel markel share. Ultimalely, lile saics pcrCOnn,lIlcI: ui' till: finn ill combinatioll with thc l:()SI uf

~,aks 111 it:... !lI(1rl\c!(s) will detcrrninc financial pertl1l"!ll:lll(C

()LllCOll]l~", il\ krillS of n:\,enu\.!, cash How, alld pr()tll~\hilit)'

(e.g. [lelY 11",[ [:ailey, [')I-:S: Kapbll 'lild :\OriOIi. [')I)~)

f.() . .f. /)i!l!,'USiiJIiS (!/nwl"/;'C!ill,l; jh-'Iji)nnollce

:\s \-\'1:11 ;1\ :\l..:lllg dynamic in the seIlS~ uutlitll....'d abo\·'.:,

m~u·kL:~i'dc~, \'<\-jl)l"lll(\.llCI.:- is ahu a Illultidilll~llsi()tlal Ill"llL'l'.";S

]"Ili.': rtl:lrkL'~jllb-l, iiteraturl' has fUCLl.,)ccl un llIr~c dillli..'IISi\lW;

of nurkl'lill,~~ jlLTfllnl1<lllce: dTcclivencss, thc L'.'\tl'lll lu which org~l[]jl.'iliotlal goals and l)bjcClivc:-i ar~ achi~\'cJ:

L'fjicicllCY. [11C" relationship betweell pcrformancL' tlUtCllll1CS

ilnd tlie irl(lU(S rc-quin .. '(/ to achil'v<: (hem; and adap(ivcncss,

the ability uf the orgallization to respond to environmental changes \ Walker <llld Ruckert, 1987). The lilerature sug­gests th,ll these t!tree dimensions of performance rnay !lot converge over lillle uue to inherent trade-ofCs bL'twL~ell

Ihem (e.g. Ostroff and Schmill, [993: llhargava ct aI., 1(94). /'"!)r example, cutting marketing communications srelld anu rl'.ducillg the size of a sales force may be actions {ilat lIl<lxilllizt: short-rllIl marketing cfTicicncy. Ilov ... !cver,

stich actioJls an: also likdy to r\!ducc an organil'.atinl1 's abililY lO Sl:IlSl: amI respund to changes in cuslOfrn:r needs,

and hence lead to lower marketing adaptiveness. Aclditiun­ally. Jess /lwrkcling communications spending may reduce

brand ,.wareness and erode positioning over lime and benc" reduce marketing effectiveness (cC Walkn and Ruekcl1, 19n). Normative models of the MI'A ;;ystem therct'ore need to enable performance to be assessl:d fh>lll efficicncy, crfectivcness, and adaptiveness perspectives within ami hetween each of the stages of the marketing perl()['llrancc process.

Frol11 a normativc perspective, MI'A therd()re involves asscs'iing marketing resources and capabilitit:s as sources of auvHlllagc, posilional advantages a~hicvcd, market pl.!rfor­

manee limn customer perceptions through customer beha­vior, to cnslOmer post-purchase outcomes (customer perspectivc) and unit sales, market share, etc. (firm per­spective) to financial consequences (revenue, cash now,and protirs). This model is consistent with historical marketing productivity analysis in allowing a fe)cus upon marketing inpuls and outputs but brualkns understanding lll' the "blal~k box ,. at the l11.:art or most productivity Ilwdl..!ls

(Ill"">llla ,uld Clark, I ()SS) by also I()cusing uu nrarketing lntrL"I~Jrr!!iJ(;(Jjl PlOCC,"'.";cs ami laking it dynamic fh:C.-iPr..'C(ivl.'

hy l'\alllinllll~ the tLmporal n.:liHio[Jsi1ips i[lvolvc'd. I'he nonnativ(, flH',dcl may also bl' vicw~d as all I..:X\eIlSiOll ur ll1ar~l'lillg ,ILJdil appro~l\:h ... ''-: i() ass(ssing 1l1<-l11l'Lillg aCli\'­

ilil~:-' ,lile! l'fJ~'cli\·l'JlL:.'\.'\, hut hrl);tdl.'Jls tllese apIH'll<ll'lll's hy incol'j1<x;llilll:' a LlYll:Ullic C()!llPOIJ(..:flI ami allowillg :l.'lscs.'\­mt..'(\\:-;' nt' !narkl~l~\\8. adaplivl'IH:SS ,H\d 1I1i.1.rk\..'lil\)!.. cfttcil'IICY,

as \\\.'11 a:', ll1;tlll'lillg L'J'll:cli\'cl\l'ss.

f.'mm all i"dividual firm-le\'el p~rspecti\"e, tile S!blliti­(itilt observable variations among firms in tlH:ir markl:lillg jlerl~)nnalh~c tnonitoring approachcs sugg-.:sts thaL ivlP/\ systl"ms arL~ 11\.)t a "olll'-sizc-fits-a\1" type of organi/.atiollal

Marketing Strategy: • (;0,1::;

• ('()rnpl'!ili\'~ rvkans

cl,llllrol sy,;lenl. f(atirer, contextual Ml'A systems lire a sllbset of 1.l>e Ilormative MPA system described above tl13t

reflect indus(lY and finn specific contingencies. Our under­standing of rdcvant and impol1ant contingencies affecting MPA systems within organizations is elliTontly limited by the scant empirical attention paid to this issue in the lilerature. We propose a model of the contingency, re­'ponse, ami performance factors that the extant marketing and managcfl1cnl I itcraturcs suggest should be associated with the design and usc of MI'A systems within organi,.a­tions in Fig. 2.

/.7. J, kf1~·1 system cOllliJlgel/(,y I'ariahle:-;

Givell the: centrality of MI'A in tire academic study and management practice of marketing, sluvrisingly I ill Ie allen­tion has becil paid to the key contingencics reflected ill the di.!sigfl and us~ of t\1PJ\ systems within organizations. Ilowcvcr, tl1l.:[\; art.: lilcriJ.lun.:-bas(x! grounds for C:XpC-::llllg

that imponalll contingencies arc likely to illClut.k Ill,11 k\~lillt!

'-;lrategy (l.~.!:~ Piercy, I [)l)R), corporate context (e.g, Day and

lI'ensley, I 'J,s I, and task ellvironmcnt variables lei J;r.

\\'l)cski, II),\;,'~).

Two malkclillg strategy v~lriablcs an..: highliglill'd ill llll'

literature as [loll'lltially illlportant in MI',\ systcms: m:n'Kcl­illg stra\;.;l~Y gtl~tl.') (et'. C;ovln(\arajall and Curta, I q:-;5): :1111.1 till' COJllp\..·tILi\··".' ll1~a!ls proposcd fur aclli\,.'\·in).: lh,~1ll

(cf. 1\·1l'ycr, I lP)_i). 1\'11>1\ systems Ill:cd to rdkct tllLo ll1~lI-kCt­

il\l~ strat~gy !~l)a\s h~il1g pursued and t\)l: Lumpditi\"t.: llH.'~\!)S

hl'illg uSI,.:d tu acllic\'c them ill li...'rIllS of the pet"l~)r1lUilCC

;lsseSSIliclit <'lillTia alld ,tallriard llsl:d (cr. Globersoll, 11),5: Leeks, I ()() II. I'"ilurc t() aligll MI'."- peri(l!'Inancc sl:llldalds with lllarkclilig strategy goals ~l!ld Cl)IllPditivL mcans can

ieud tu twu probkllls: using the \\Tong flH:~L")urcs, i.e, those

that allocak 1!l;1l1Cllng effort and ITSOUI"Cl'S al!ocatL'd td

activities that do [lot l:ontribute to c!Tective m;trkding sLraLegy impil'mC[ltatiol1 (Ellse alarms): and Eliiing to usc

Corporate COil text olnJ'OI'ln,\(illll i\\'ail:lbilil)

~11' .. \ ChaJ':lcteristk" j :. ))L'rrl)rlll~llll:l' SI:lJ1d<.ml

I r'~ ------~-----,

, I Peri'onllancc I

• (oorpl)r~lLC I) 1\

Rcq 1I i rl~1l1l'IlIS • .'\ LJLl)!HlILl.\

• SI;Jl<t')1l.l)ch'r )'nwt'J"

Task [':nvirOllmcnt ! • LISK lJnCl'rL;lilll)

I • l!1(ju~trY j)vnamics

i . c:ompt:tito~ I\t~riblltes l~~sto~nl'r Attributes

iii·IZckrL'llt

~--H. :,: i\-~C'-l~tJ!.-CI.I1L'llt. (~h,i~~l.t;.ltit:l\ I : i 11I1lL.-Sp,!11 III o\::-'SCS;';lllt.:lll

Ii· f~t:W,I[(1 SYSILO lll

I I CClJl<;jstt?JlC" L_. __ ._._.~ __ .'

Fig A COllIC.\IU:!I ~'lP;\ "y"Il'Jll.

·S,t~·:HL'¥-Y L.xccLltil\1\ I __ --+ LlIL-CIIVl!IICSS

·l~~cl' S,:tlis[actiotl I

• ()r~;l1lizatiollal II

Lt:arnillg .J

lbe rigitl measure, so lital imporlanlm'lrkclin~ aClivilies arc nol uJdrcsscd (gaps) (1,:(, Dixoll el "I., 199()). ~rllc cXisl"llcc OfSllch "false alarm" and "gaps" problems in MI'A syslem d\'!Slgll may hl! associated with performance OtiLCOII1CS (d". Schll1wncr am! Volmann, IlJlJ4 I.

hJllr corporale conlexl variables afl"celill:; MI'A systems arc suggested as pOlentially importanl in lile marketing and management lilemlure: ini(Jrlnation availability; corporate perlllrm:tnee Illonitoring requirements; SIlU aUlonomy: and slakeilol,kr power.

Ini(>rInation availability concerns the e'lSe with shich various kim!> of performance data Inay be cCllloete<i. \t lias beel! suggested itl the literature thal managers perforlllance assessmenl system choices may be intlucnt-:ed 1l10rC by iIlt(lI"Illalio[) availabilil~Y than by stralegic goals and COlllj)C­

titive means (e,g, Morgan and I'iercy, I 'J<J6; Piercy, I 'J'J7). ('oq)Oraie perforInancc assessmcllt rC(luircmcnls C(}11CCrtl

the perl(ll'lnallce iIJi()f'fnation reljllired by corpOI'ate-!cvel mall;lgcl'.'i I'll!" corporate planni1lg and contrul ]lllrpl)Scs.

MarKding perforlllance IlH':;LI.)Un':Il\~l1t systl.!IllS [tlust []I..' c()n~

sistcnt witll oVl.:rall corporall.' p~[f()nn .. uh':~ Ilh.':i'-\Ul"L:lIll'1l1

SYSkfltS in order to surf-we{ ct1(x:tivc corporate p/anlliug and Cl>lltrol. l\ddiliollally, the lit~ralure suggests ,hat" lit" bt.:t\\"l;l'll MI)l\ S),S(CII1S alHI those uSl'd in olhl'r Illlll..:li{)llal

arl.?as rnay sit;lliliclIllly aid gel1eral m;1nagl'IlH:nl (il'cisio[J lI1a~ing and I'rtl'l'tivL' strategy llllpkllll.'lltatioll (e.g. Illcbi­

niak alld .I"yc~, 1<),4: Kecgall ~t aI., I ')X'i) ~,llLJ UlIt'''llllllY concerns the tlexibility al'ailablc to

gl'!ln~1l ,II1d lllarKl'lillg mallagl'l"S to sci the lksign para­

met~rs of th~ir MI'i\ systems in addili,," lo lh~ reponing of any p~rt(H'lllance ini(H'lllatioll ckmanded by corporate-level Ilwnagcrs aIle.! systems,

Stakehulder power concerns th~ relalil'e intluence of difkn.:nt groups who have an illtl:reSl in the goals alld

operation of the tinn. Different stak~llOlclcr group' may illl:ludc stucklJ(lldns, elllplo)'ees, '"11.1 clistOlllers ("g. I.'ord alld Schcllellberg, I ')~21. The relative illiluence of the various stakeholder groups may intluenee the selection, importan~e and levd of different performallc~ standards (e.g. Cameron, 1986) and the choice of pert()[Jnance stan­dard referent and mea.surement orientation (Morgan ami Katsikc"--,, I 'N7). Normative Ml'i\ ap[l('()achcs oiten assume that protit maximization is the overriding corporate objec­tive suggesting that profit-based measures of liuancial eniciency should be the most imp(}J1ant perlc)rmance stan­dard. However, this aSSLImeS that stoekholdcrs arc thc most imp0l1ant stakeholder group and that stockholders arc pri­marily interested in short-run financial efticiency, which is often not true (e.g. I3rown and Laveriek, 1994). lZather, stakeholder intluence is likely to vary between firms and this is likely lO affect the characteristics of the MPA system adopted (cf. Tsui, 1990).

FOUl" asp-.:cts of the task environment for 111"1I1l~ting arc likely to impact the MI'i\ system used within organizations: environmental uncertainty, industry dynamics, competit()J' attributes, and cllstomer atlributes,

lcnl'inllimental uncertainty concerns the predielability of the cl)\ljrollll1cnl within wbich managers operalc. En\'i;'on­mcntal uncertainty has been identined as a significant f:letor ill tIle design of orgallil'"ltionai alld markeling COll­

trois systems (c',g, llirst, 1983; Jaworski, InSI. The control lilcratlln; slIgg\.!sls that in uncertain CIWil'OIl111C!llS

lhc' cost "I' llleasuring pert(lIIllanee outcomes is higher (e,g, Eisenhardt, I(J,SI and thal uncel1ainty also affeets reliance UpOIl aCCOlllltil1g dala in pcrformutlcc assCSSlllcnl (c.g. Ilopwood, 1')72; Cioyindarajan, I '!X4). Iloth increased cost and greater rc!iallce 011 accouflling-typc data ill tlrJcl'rtaill '<!nvlrOl)Ili\.!I)\':l ,\r~ hkdy \1.,.) aff...:ct \he charact(!ri~tics Dr (\1P:\

systems withiJl ()rgallil';'lliotl~,

IIldustlJ 1 dYllamics COllCl.!rtl the lime spans involvl.!d in lhl.: vat i()tlS :;(<l,~:L'S 01' thl' Illarkl.?ling pct·formance proCl.'S:-:. ['he (illle takelt bl~lWCL'n acquiring sources of advuntagl.', ad,!'.,!\,­illg POSiliollal ad\'~lIltages, raising markt.:l pcrf()J"!l1allCl', alld

tile llllim;!iL' impact upon ubst.:rvcd timl1h.:ial OU(((lll1l':-; Ill;!) 1"11']' sic~"ltic:,,"tl\' betweell illdustl'ie, (e.g, I.'eck-r, 1%5). Silll'L' it lS ubvi\)llSly important to assl.:SS marketing pl'lfnr-

1I1:lncc ()v~r ;lpprupriatc timl.' fJcriods, it would scenl rl';ISUfl­

able ((I eXf":\.-'( (hat jrIdl!s~ry dyru.1rnics wi!! impact (he

l'harackristil..:s of ty·1Pi\ systems Llsed withill organizations. hll"lhcr. Ihis il!lplics thai i\.·ll)/\ systems lila), challgL' \\VC!"

timc to Il:lkct product and organizillional life-cyclL'\,(l'.g. l,id""ciSl'" ailli Gurdoll, I <)~(); Eceies, I "n I I.

COl\\rh~\it\w ',\nrtblJ~cs describe th..: charactL~r;:'tics and hdl(1\'ior:.; (ff til..: competitors ill the firm's crl\·jrollln..:nl.

iv1P,\ sy')Il.?111S lIlay difkr dcpl.'ndi!!g \)11 lhest.: attrihutes. Day and c.ieciclIlgadi lI9')4) propose that concentration of coll1p~titioll in an industry should nlake cumpetitors I11on.: salicilt in managcrial n:pn:sclllatioI1:-5 of adVanl:.1gc, suggeslillg syslt.:ms thai ~rnphasizc competitor int8ractions as the drivL'rs of markt:liIlg r~rfl)nl1aJlc,:. SimiLtrly,

t.hreatening competitive behavior (e.g, Clark and MOIl­tgOlllC'I,)', 1 'll)SI ])Jay drive I'vtI'A systems toward a more Z8rO-SLlIll, warfare analogous understanding of what driv!..!s m;u-Kl!liIlg performance,

Customel' altributes describe tbe charaelcristics and be­haviors of customers, which should affect the nature of MI'A systems. I'ul' example, concentration of buyers -- the extent lO which a ,;ustomer b,e,e is dominated by a few buyers--­seems likely III be an important driver of MI'A systems. Aside frolll the Ilotion that a coneentmted customer base leads lO increased buyer power and thus increased salience to tbe ()J'gallizatiun (Day and Nedungadi, 1994), monitoring marketing performance vs. a few customers is likely to pl'Ouuce a more informal and personal system, while mon­itoring marketing performance relative to a customer base in the millions lends itself to - indeed, may demand - use of sophisticated measurement systems such as scanner data analysis aj)(1 oata lTlining (e.g. Blatlberg et aI., 1994),

I. 7.2. All~,1 system response vuriuh/cs

The litelature suggests tive tvIl'A system respollse vari­ables that may he aflected by the contingency variables

\)()

idclll i JJl'd a))o\\.:: pCr/{Jrllla!!CL' s[;ll1dan.ls1

rcJl'!\.'Il[S, Illl.,..';\SUI"L'·

1/l('iJI oriel/laliou, IIlC'i,"Ufl..:"lIlclH limc spall 1 and !"l~ward .,,),s­

[\.-'111 l.'O!lSis\("'!lCY,

I\:rf'onnallce standards address tllL~ crill~ria against which markcting pcrfurlnancl.! is assl.!sscd (c.g. unit sales, I:u:-.:tolllcr satisfllcti<lIl) and the Icvel of performance 011 these criteria agaillst which performallcc is assesscd (c.g. 20'10 incrcase in llllil saks 1 i-\YXl cllstomers scoring above averagc salis!:lC­tioll levels or higher). The selection of pert(,rmallt:e stall­danls is impDltallt lIot simply in tcrms of assessillg the prog.rcss of marketing strateg.ies and programs but also tllr th~ "signal" that lbey scnd to managers and cmployc~s

cDIH:el"llill); desired hehavior (Ouchi, 1<)70; (,ovindarajall and Fishel·, 1<)90).

klcasurcl11cnt oricntation concnns thc stakcholdcr pel·­spcctivc of the performance meaSUres used. Thl~ orgatliza­

tional cfti.:clivclless and strategic rnanagl!lllcnt lilcratun:s

sIlggcst that difTerent stakeholder frames of rcti:rence illtlll­CllCI: the clH)icc of perforrnullcl.: indicators l1sl.:d ill ~1l\J1irical

res<:arcil (co.g. C:lln~ron 'JIld Wltellen, II)X1: I:itl. 19XI:). \Vllik tllC ol·ganizatiol1al dTectivetll'SS and general 111:1I1agl'­

fill':!!! literal un.::; hav<.! ernpbil.'\izcd eotl8tiwl.!ClCY, slaj.;dt()ldr..:r,

and lesource perspectives (Pfelli:r and Salancik, I 'l7X: Van dc Ven and I:erry, 19XO), the stralegic marketing litcrature has h ighligillcd three measureI11ent orientations rde,·allt to pcrfonnance assessment: customcr-focused indicators, for instanL:c, CllslOincr satisl~lction and customer n:.tctltion~

COlllfH!tilOl"-cctltcrcd illdicators, including relativc saks growth and relative m,u"ket sharc: and internally oriented indicators, suclt as proiLtability and ROI (Day and Wens ley, I 'JRX: Day and Ncdungadi, I 'J'J4). Day "nd '.Jcdungadi (19')4) report tltat managers primarily emphasize internally oriented reprcscntations of CDillpetitiw advantage, but titat this is foliowcd closely by botlt custI)I11Cr-fllclIScd and compctitor-centercd evaluations.

Rdi;rcnts concert] thc perspcetive represmted by th,: level of at which the performance standard discussed above is set and/or against \vhich outcOl1les an: actually assl:ssc-d

by rnallagl~rs usillg the ivlPj\ systC"m. Pel fOl"JIl<ltICC assl'SS­I11Cllts alT illherently relative in nature, the qu~st!\..ln is relalivc to whal? Typically, rl'fi:rents may bc !1asc'd Oil

Jiffcn.:nl pcr~pectives including: {lie firm's P,t'l( periL"··

ll1ancc (e.g. last year's sales); curnpcLitors' current p~:rror­

tnancc (e.g. CUlTcnt market share); targets set in written

markeling plans; alld, managers' "realistic" expectations aboLlt potelIlial performance outcomcs. The selection of a referellt to usc with an indicator of performance is of importance, 'L'> it will signitLcantly affect the pCI{ormance levd observed (Cameron, 1986; Lewin and MintoIl, 1986). Again, tlte relative power of various constituencies of the tinn sLlelt as stockholdcrs, managers, and cmployees who may havc wiuely ditTering objec\ivc~ anu expectations concerning desired perfol1llanee criteria and levels is likely to be a signifLeant eOI1lingency variable (Chakravarthy, 1986; Tsui, 1990). Ecclcs (1991) suggests that companies an: better otT using current competitor referents titan

illtcm;llly \')IIL'IIll'd past C()I!lpatlY 11L't·I{)I·ll\aJlCl~. J"ha! scud,

WI.' h:l'I'L' 1I!) l~ll~piri(.;a! kll{nrledL~C' to suggest lilal IllL' ll.';t,.' of

;\11)' partiL"ular Pl'l"!IH"lll:.1IlCt.: rdL:re\ll is inhcn:Iltly supcriu!" tll any ollll.'L

Tim...; ~;pall of assessment concerns the time period on:1" wltich [lc'rli>rInaIICe is measured. Chakravarthy (I '!R6)

suggesls litat monitoring a fLJ"m's strategic perillrmance rL'quires IlIe:!sures that capture it,; potential perfllnnance in till' i'utUI\,\ as wel! as its currenL and past pL'rful"In<.lncc. Simplc reliancc upon aCCLlunting-bascd measures is inade­quate for tltcse purposes as they reflect lhe tinaneial \.H.ltCl)111L'~, or pa:-it str;.ltcgy (Day and \\-'cnsky, ll)RK). It

is clear lil:!1 Ille lime span of assessment in allY MI'i\ n.::!1(,,'ct.-; l!Jl' t!llldabk associated with markcting strategy

actions a!ILl the time lag and cumulative c1Tecls required fur these ti. ilJlP~lct outcomes. These contingencics ()ften do !lot CUi!ICidt: \\'ith or overlap tinancial accollllling time

pcriuds (Iiseal quarters :tnd financial year-ends). While nilinagers Illay thercilll·e be telllpted (or t()recll) tll usc tiOle' spall . ...; ld' assessment that do not rdlcct marketing

strategy l:olltingcllcics, the cOllsequcllc('S ur slJch acliulls

rtJa'y· be sigililicallt and negative in lhat the usucccss" or .. t~iilul\.~·' of a marketing strategy may be ussc-s:-:L'd I)(.:[on: it is IT<.ISOllablc to expect any actions laken to impact observable (hllCOIlll:S.

RewlIt"d systelll consistency concerns the alignment be­tween tbc MI',\ systell1 ,md the system used to evaluate ,md rewmd Illarkcting persollnel. Alongsidc pt:rfonnuncl: rnea­Slll'l.':Il1Cllt) I\.'\vard syskllls are vic:wed as a cenlral compo­

nent of allY control system (e.g. Anthony, 19S8: Jaworski and Kohli, 1003). A number of studies have suggested that linking. l:mplo)'l.:l.: and management rewards with specified goals 011 appropriate criteria can IrIt1ucllce behavior (e.g. Cupta alld Govindarajan, 198,l). The marketing literaturc in particular has cunccntrated upon the importance of both perfl)J"JnatI(;e l11eaSUl"elllcnt and I·ew,ml systcms in .'haping behavior,; wilhin Ihe organization (e.g. Anderson ar'c! Cham­bers, I ')~S: Jawul·ski, 1988; Olivcr and Anderson, 1094). fly aligll!llg rcwan.l systel11s with ivlPJ\ systems, managers may

selH] l~V~:!l stronger signals about cksircd behaviors and OlltCOllH.':'; to m:l!l:.lgers and cmployees 1 and significantly enhance {be cfkL'tivc irnp/ccw.:nl41tjon of dcsircd strategies

(cL Fluyd and \voulridgc, 1992).

/.7. 3. IH P'·f systcm pc':(C)nnWICC variahle,r.,'

J.7.3.1. User s(J!i,~((Jc!ion. Performance assessments arc not absolute and usually relate to user expectations and competitive referellts, more than to abstmct objective mea­sures (c.g. IllllI()nU~ 19R9: Clark, 1998). Our model sug­gests that tlte greater the alignment between the MI'A con'Lingl:ncy and n.::sponsl'" variables identifled, tilt,; more likely managers expectations arc to be confirmed, and the greater the satisiaction of managers with the MPA system. Indecd, a cynic might wonder if this is not a driving factor behind itow tv\PA systems arc developed.

/.7.3.2. SI r(l[cgv e.H'Cltlion l:[/(J('li\'l.!llI..'SS. b.tTccl;V\.: tvU 11\

,.,.y ..... /(:I1I .... ' .... }wuld aid Un: cfFeci/\'c c,xccwiv{1 of 1l1~i/"b:ljIlg strategy (d'. uan and Macintosh, In4). Without alignillent

between the marketing strategy pursued, the marketing

perli)1"Jnancc measures utilized, and the evaluation and

reward system in tlw business unit, marketing stmtegies

were unlikely to be etlccliwly implemented (cr. StalJ ,uld

MaidilJuc, I ')SO; Eccles, I 'N I). Ineffective M],/\ systeills

may cOlll1notll~1 fail III aid effective iIl1P!cIllCllt;Jtioll or

marketiug strategy by: not changing M 1'/\ pcril)rmanCc

standards to reflect shifts in marketing stmtegy; using

in<H.h:quat!.: lim!.: perious of assessmcnt and then:by ul)(kr or over estimating strategy outcomes; and not aligning

reward systems with M 1'/\ systems and continuing to reward

"x" while monitoring "y". /\Ithough these canccl'lls seem

to cover a number of different areas, the literature supporLs considering goal setting, performance measurement and

feedback linked imo reward and evaluation as intercon­

nected components of "cybernetic" models of management control (e.g. /\mhony, I'lBS).

Organizational lcanring is the development oj' n,'w

insights or kllowk-<lge Ural may in/lUCile" behavior arid

improve performance (Sinku la, 1994). Slater and N,lI"Ver (1995) identify two distinct types of organizational kalll­

ing: auaptivl: (or sillgk loop) learning where itlsi~~hIS and knowkdgc al'C bounded within the organizations' as­

slImptions about the envirollment; and generative lor double loop) learning where insights and knowledge

challenges such assumptions. MP/\ systems hah' the

potential to considerably enhance the ability oj' !he

organization to Icrlm in bNh adaptive and generatiye

Illodes. Ilowever, MI'/\ systems arc unlikely to contribute

significantly to organizational leaming unkss they me

cornprcilell::)ive (in the manner suggested in the Iwrmalivc

Ml'/\ model) and adopt appmpl'iate time spans. One or the biggest problems identilied with productivity analyses in this COlllext is that by treating the marketing process as a "black box" it is dimcult, if not impossible to

discel'll why inputs and outputs arc lirlked and in what

wa)"'. Unless tmu-keting managers arc abk to diagnose

what works and what does not in analyzing inputs, (.J(:Lio[Js and dct.:isiorJs, and ()utputs, then by Jclinitio(J,

no lc,u-!lillg can take place. Sine\.: urganil' .. alional le~u'Tling

is a fundamental source of capability upgrading, any

failure to leam degrades future competitiveness_ Effective MI'/\ systems may therefore be important in gcnemting

futl"C marketing performance, as well as monitoring

current rnarkding pert<wnance.

2. Discussion snd implications

2. I. J JiSCllssioll

I(ccent work indicates that scnior corporate managers

have inadequate knowledge of, and contidence in, their

mad~L~tillt. (H!',~lfli/.atiuns· jll'rt"onnallce (PCSIll~!1, 1l)1).3;

Sheth and Sis(~dia, ) ()95). \-Ve belie\'e" Ihat i[J;'UjCqLwcics ill

M 1'/\ syste(!1 ,,(!r1crstanding and implementation arc largely

rcspollsible !,'r this state of affait-s. Marketing academics

continue to cbide managers for treating marketing budgets

as overhead expenditure rather than capital expenditure in

building re"Cllue generating m;uketing ~L""tS. Howevcr, in tire absence of valid, reliable, and credible MI'/\ systems,

Il"larkl:lillg mallagers will remain ullable to convince bottom­line driven cmporate executives that marketing expenditure

should be protected. It is naive to suggest that corporate

executives arc simply being myopic and that marketing managers arc "right" in their belief that marketing budgets

arc effectively utilized. The reality is that marketing man­

agers themselves are otten unable to uncover and confi­dently slIpport cause and effect relationships betwecn

marketing inputs, marketing processes and marketing per­fonnancl! out(.:onlCS.

Given tlle problems identitied in current M],/\ ap­

proaches, ;Ind corporate contexts that have for the large

part been dominated by eftieiency-based goals over the pas{ (k:cadc (H"i(rJ'-~ss the effect of business procc..'ss n.:cn­

gincering), Imny marketing managers have relied upon

MP/\ systems that emphasize short-run assessments of

t,lnl!,ible illPlltS and outputs (ef. Misterek et aI., 1992). While this may bl: understandable, the use of such MP/\

systellls rllay lead to decisions that do not maximize long­run, or evcn medilllll-term L:ompctitivcncss (c.g. Hayes and Wheelwright, 198·>; Wisner alld Fawcett, 199 I). Such

MPA s),stetlls orten lead to a !'lCUS on asset pru-sirnony

i.I:. cutting inputs into the marketing productivity equation

that can b\: sub-optimal for longer-term n1arkt:ting perfor­mance outcomes (e.g. Piercy, 1986). For example, redu­

cing "51"ck" resllnrces can limit resources alllleated to

building ,,<.\\II-ce' of advlmtagc (e.g. Eccles, l'l'll). reduce tl)e linlls absorptive capacity (e.g. Chakravarthy, 1982).

limit creativ'ity (e.g. Piercy and Morgan, 1997), and limit strategy impicll1elltation effectiveness (e.g. 13onoma and

Crittenden, 1')88).

Perhaps even Illllre directly damaging to nilure pcrfur­manee is the inability of most MP/\ systems to elliltributc to effective ()q;~njzati(JnaJ learning. The strategy literature

increasingly suggt:sts that knowledge is a nH:ta-rcs5Hlrcc and orgal1i/~,lLiorwl learning a meta-capability that enhance and upgrade all of other resources and capabilities of the firm. Organmllional learning in par1iwlar is widl'iy viewed as constituting a valuable, non-substitutable and inimitable

source of competitive advantage (e.g. Slater and N~'Ver,

1995). We believe that by focusing upon inpuLs and outputs,

monitoring relatively few indicators, and not matching the

time frame of assessment with industry dynamics and nntrkCling strategy content, most MPA systems in usc sig­nificantly impede organizational learning. The cycle of

treating synlptoll1s rather tlran catlses in marketing strategy

shifts is t11r1ikcly to be altered until some of these tvIl'/\ design error, are addressed (cf. Cohen, 1998).

.172

, ') IllIpliclitiollS fi)r li,,//'(' rcs('{J((·"

Our review and conceptual model dcvelopll1clll suggest Illllllerous opporlunities for flJture researeil, Acadelllic research in I1lw'keting has not focused upon MI'A lO any significant (kgree f()r the past 20 years. As a resnlt, it is ullsurprisinJ!, that academic 1\~se;u"Ch h:.L~ had a Ilegiigibk impact 011 practice, !caving MPi\ systems ill usc ill l1losl (if nl)[ all organizations) nawed both concepluall)' al1(l, per­haps lIIore impol1antly, ill Ihe minds of the managers lilat use Ihem. This represenls a signifieanl f,tiling on Ihe part of lite lnarkeling discipline wilh respect to one of ilS llIos1 important constituencies, and may be negativ-.;ly atTcding rcscarciJcrs ability to gel management coolh.:ratioll and accc:ss to res\.!un:h sites to conduct needed marketing strutegy research. 1n addilion, academic failures 10 develop strong cOllceptual insights and rigorous measures of mar­keting pert(Jrlnanee negatively impacls contidcnce in mar­keting stralegy research where markeling per(lllmancc is otten lile ultimate dependent variable of interest (Murgan and Kalsikcw;, 1997). Below, lVe highlight whal wc believe (0 he so(tle of the rcsean.,'h areas sugges{<.:J by (Jur r<.:scan:1i as being uf most immediate valuc in c!lhancing both acadl...·mic understanding and aiding imprDVClllcnts ill lI1all­

agl!mcilt practice.

;.1. I. ,\-fullidimeJlsional //(Jllire (~(pc//f)"'/l(JI/CL'

'.:xlanl Illallagemcnt anli markeling lilcr;lturc pt·ovides a st[(Jng till'llluical basis nol only j(l[ adopting nllJIlidimell­Si()[lal perf()I"Tn:.uICC ClHlccptl.la!izations i.uld ()peraliollaliza­tiollS, [,ut fl.l!· examining illteractions among the various diI1l(1):-;ioilS of perfonnancc. llll\\'evl~r, fcw studies havc cxplored thc nal\l[e and significance of Irade-off intcrnc­Lio!l~ among diffclTnt marketing performaIH.:c dimcllsiollS.

FDr example, in increasingly dynamic markel envirDn­menls Ihc adaptive dimension Df marketing pel'i'H'lllance is bccoming increasingly impor1allt. III such (!Ilviron­ments, adaplivcness may be viewed as a preclil'sor Df cfti!ctiveness alld efficiency outcomes, suggesting a rela­tiollship bel ween adaptivcness and other impOl1anl dimen­sions of pcr!ilrlllanCe (Ruekel1 and Walker, I'iX7). To enhance knowledge deVelopment in the field, it is im­peralive Ihal we gain a decper underslanding of such relationships. What afe thc tmue-otrs wld wben do liley occur? Reccnt contributions suggest that data envelop­ment analysis, which idenlifics "eflicicncy" fronlicrs, rcprcseflicd by such tmdc-otl's may be an appropriate melhodology I{)r rcsearching sucb tradc-on:, (e.g. Ilhar­g.ay" ct aI., 19,)4),

2.].2. I )YIl(l!llic.,· (~( marketing pCljhrmaJ1cc

Academic understanding of marketing processes is still relativel), lilldevclopcd (I'ie['(!)" 199X), An imporlanl I,rsl slage in sludying processes is idenlifying key stages involved (e.g. Van dc Vcn, 1992). j lere, we baye used tbe thcoretiL,al lilerature concerning organizalional pert(lr-

1Il;tllCL' to deyelor a nonnative 111(.)(.1...:1 or the 1Il~(rkcti[Jg

pCrfOl"lll'JI1CI...' process alld sugge .... ·! Jive di .... tillC! .'Jlagc,lj,

I !(HVeVer, from all empirical pcrspcclive, we have no

evidence 10 SUPP0rl the number and characteristics of slages in Ibe marketing performance process. Additionally, we have lillie or no understanding of Ihe length of thc timc scales involved in movemellt hc:twccn marketing perfor­Illance slages under difkrenl conditions. Knowledge of tbe lempor,,1 dynamics of tbe marketing perlormance pl'llcess is an es!;enlial prerequisile for developing MPA systems Ihal utilize appropriale time scalcs of assessment. Although costly <.I1\d titnl.!-consumil1g, longitlldinal studies arc better suiled If) caplure the temporal character of, and explore the calise dTect relationships involved in, Ihe markcting per­fLHHli.UH':l; process.

2.2.3. s~~)/(,.ccs of advantage

Mark(;!ing rcst.:archers has hU'gely ignored the rcsource~ based vicw liwrature, with a few notablc exceptions (c.g. Day, 1\194; IllInt and Murgan, 1')95). As a result, wc have alnll,-,I no knowledge concerning sources of advan­tage in (tJ;lcketing p<.:rfiJnmHJcc. \Vhik w<.: Clave idcntifi.<.:d theoretically anchored conceptualizations of markeling resourcc~; and Illarkcling capabilities in our nonnative MI'A 1l1l1JcI, we again havc almost no cmpirical evi­dence. Whal arc imporlant marKcting resourccs and cap­abilities') Ilow may Ihey be mcasurcd for academic purposes? Ilow should managers set about a~;sessing

Illarkeling resources and capabilitics 10 improve their MI'A syslems'! Available mcasuI'cs from the managcmenl lileralun: ;lre limiled in both number and levcl of devel­opmcnl (Milkr and Shamsi", 1996), hence, lhere is a need for tUlurc research to dcvelop mcasurcs of the sources ot" Illarkding advantage.

2.2.4, COlilexll/u/ Mf~'J SVSICIilS

The goal-ccntered view of org'Ulizalional efti:ctivencss suggests thai performance should be Clssessed from Ihc standpOllll or an internal Huser", r,-Hilcr than all external

"expert" (Miles, 1980; Lewin and Minton, 1986), 1n marketillg strategy formulation and implementation, mall~

agees may ,,[{en pursue goals incongruent will: those of nonnative "exI)L~rts··. t-.1anagcrial goals and objectives, and the s()bscqucnt crttel'ia ,md standards used by man­agers in thc appraisal of marketing performance, may Ihereforc not rclale wcll to academic "cxper1" assess­ntenls. Ii is therefore imp0l1ant that researchers gain a deeper uliJerstandiug of why and how liley cvaluate markeling performance outcomes. The contextual MFA contingency, response, and performance factors idenlified in the contextual MFA model developed here reprcsenl a firSI slCP forward in this direction, but empirical insighls arc u('!,,,,,nll), required, I\uilding knowledge of tvll':\ sys­lelllS in use will provide insights inlo Ihc dcYelol'lflclit of' improved M P.<\ systems and enable rescarchers 10 beller explain rekvanl managerial behavior.

iV,·1. M()I"),!IIII 1'/ III. " .luI/mol (~I lJlIsillt',\,\" NC.\'('II1"c}r 5,\ (:Oil:7) 3(')3· 37.'1 373

3. Conclusion

The pOlential benefits of extending the base of Ml'i\ knowledge and generating insights relevant to improving tIH.: USSl.!ssllH:nl of marketing pl.!rfurJnum.:c :m.o! subs!alltiul. in addition to helping marketing managers learn to h(,!lwr alloeate marketing resources, the ability to elel110llslmte relationships betweell l11arketing inputs allel outpuis would b~ g(\.~a(/)' WL~kl)fI1L"d by cuqJ\.)r'HL'-kvL"l fJl<lnaglTs \\/110

would then be better equipped to distinguish betw,'ell 1l1arkl'ling "cxpt::nditurc" alld l11arh~ti!lg "illv~stJl1C[)l··. 1111-proved MI'A systems therefore IH,ve the potential to sig­nittcalltly sllape corporate behavior. Auditionally, the finallcial markets have already showil a desire t,) f"ctor l11aitetillg performance into their assessments "f' futlll"e corporale performance. For example, a recent surveyor e'llllt)' analysts showed strong support for l11uch greater reporting of marketing pel'fonnanee alongside traditional financial performance in iUlnlHlI reports, hricflogs 10 ana­lyst.';, etc. (Brand Finance, 199X), Thus, while re,;carehers in this arc a Illay be starting thHll a rdatively low base. the indications arc that the pay-offs from resew'ehing in this arca Illa), be significant.

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