Dimensions of brand performance: Challenges for marketing management and managerial accountancy
- 1 August 1994
- journal article
- research article
- Published by Taylor & Francis in Journal of Marketing Management
- Vol. 10 (6) , 449-472
- https://doi.org/10.1080/0267257x.1994.9964294
Abstract
This paper evaluates a range of inherent conflicts characteristic of the marketing/accounting interface. It addresses the problems which accountants face when budgeting expenditures for brand management or when attempting to assess the value of brand equity. Dimensions of brand performance are outlined, as are the management processes underpinning their creation and sustenance. A brand value budgeting perspective is proposed which integrates these processes within a framework linking marketing assets to the generation of cumulative strategic value.Keywords
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