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Holistic Management Accounting of Brand Performance in the Consumer Goods Industry

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Performance Management in Retail and the Consumer Goods Industry
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Abstract

This contribution deals with the question how prospective marketing budgets can be allocated over the different communication channels as efficiently as possible. Differences between the various channels are analyzed. Measuring methods are presented, both for the effectiveness and efficiency of advertising campaigns. Besides that the author explains how to bring all of these factors into one holistic marketing steering system.

An adaption of this contribution has been originally printed as Hupp, O., Rumpel, F. (2014): Ganzheitliches Controlling der Markenführung in der Konsumgüterindustrie, in: Buttkus, M., Eberenz, R., Controlling in der Konsumgüterindustrie: Innovative Ansätze und Praxisbeispiele, 2014, pp. 21–45.

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Notes

  1. 1.

    PricewaterhouseCoopers, Sattler GfK (1999, 2005, 2012).

  2. 2.

    The authors use the English word “management accounting” to translate the German term “controlling.” Please refer to the discussion in the preface.

  3. 3.

    Kohlbacher et al. (2012), pp. 24–27.

  4. 4.

    Warc, International Ad Forecast 2013/2014.

  5. 5.

    Warc, International Ad Forecast 2013/2014.

  6. 6.

    Esch (2010).

  7. 7.

    Keller (2008).

  8. 8.

    Keller (2008).

  9. 9.

    Keller (2008).

  10. 10.

    Esch (2010).

  11. 11.

    Högl and Hupp (2010), pp. 80–104.

  12. 12.

    Kapferer (2008), p. 5.

  13. 13.

    Lane et al. (2007), pp. 59–102.

  14. 14.

    Dieckmann and Walter (2011).

  15. 15.

    Ajzen (2001), pp. 27–58.

  16. 16.

    Hupp (2000), pp. 44–47.

  17. 17.

    Keller and Lehmann (2003), pp. 26–31.

  18. 18.

    Critical discussion of the funnel concept, Hupp and König (2018).

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Hupp, O., Rumpel, F. (2019). Holistic Management Accounting of Brand Performance in the Consumer Goods Industry. In: Buttkus, M., Eberenz, R. (eds) Performance Management in Retail and the Consumer Goods Industry. Springer, Cham. https://doi.org/10.1007/978-3-030-12730-5_23

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