Challenges of the Knowledge Society (May 2019)
CONTROL AND AUDIT IN MARKETING
Abstract
In the report, control is seen as a function of management, among others, such as planning, forecasting, marketing, etc., through the prism of marketing and in the sense that these functions are also subject to control. Marketing is an integral part of marketing audit, and marketing control. In general, marketing control assesses the achieved market outcomes, the marketing costs incurred and the degree of achievement of the marketing goals. In turn, the marketing audit evaluates the way it works. Whether the organization of work in the marketing department, the existing rules and procedures provide the necessary prerequisites for achieving the marketing objectives and do not increase the risks over the inherent market risks. In summary, marketing planning and marketing strategies are part of company planning and strategies, marketing control, also as part of internal and financial control, has the task of assessing the degree of correspondence between planned and achieved in the field of marketing as well as to take responsibility for undue costs and unused reserves. The same is true of marketing audit, as part of internal audit, is the means of constant, independent and objective assessment of the adequacy of the organization of the marketing activity and of the decisions and actions of the collaborators from the units that carry out the marketing activity of the company. Marketing control and audit may not be the complete and necessary response to revitalizing marketing strategies but provide a generic mechanism in pursuit of this necessary goal.
