Methoden des Marketing-Accounting : Konzeptionen und Excel-Anwendungen

Marketing accounting is an integral part of marketing controlling. It comprises those components of marketing controlling that are related to the provision and use of decision-oriented accounting information (cf. Reckenfelderbäumer 1995, p. 4). Marketing controlling, and thus also marketing accounting, brings together the more internally oriented controlling with the market-oriented and thus externally oriented marketing and ensures that both perspectives complement each other (cf. Horváth 1986, p. 13). The aim of this study is to develop a set of information tools based on accounting. These accounting models are first explained in more detail, then implemented in Excel where possible and finally examined for their advantages and disadvantages.

Controlling

Marketing