Abstract:
In a marketing-oriented company producing fast-moving consumer goods, the role of the Marketing Department in developing the budget is central, but it must be carried out within the constraints constituted by the needs and capacities of other departments. Drawing up the budget is such a complex task that there is no theoretical limit to the amount of time, manpower and money which could be devoted to creating and refining it, but it is obvious that in the real world only limited amounts of time can be spent on it by Marketing Management. The first purpose of the model described below is to use that time most effectively. The second purpose is to analyse and explain subsequent deviations from the budget. The origin of the Marketing Planning Model (MAPLAMOD) was a request from top management for an evaluation of the impact of statutory price controls on optimum marketing expenditures.
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