Abstract:

In the globalized world, the direction and shape of competition has changed, a competitive environment based on information has become fast, appropriate, reliable and timely. The ability of to continue their activities in such a environment depends on the effective use of information systems from the process of marketing of the products that are subject to activity to the process of their registration. In this context, the coordinated and strategic interaction of the marketing information system with the accounting information system will reveal the importance of business accounting data in the determination of marketing strategies. Today, where information is a strategic competition, strategic marketing decisions must be supported by accurate, valid and reliable information provided from a variety of sources. In the marketing planning and monitoring of future activities, accounting information is required without the use of the information provided by the accounting department of the enterprise. In marketing, due, valid, reliable and timeless insufficient and lack of information strategically leads to the adoption of errors, marketing information system needs the information that the accounting information system produces. The specific information that marketing managers need to make strategic marketing decisions on the basis of cost information is provided by the strategic marketing accounting system that arises from the relationship and interaction of the strategic marketing system. The main intersection between marketing and accounting is pricing strategic price decisions. However, the most important of the issues in marketing, especially with regard to pricing decisions, is that they are not able to monitor costs in sufficient detail. Therefore, the activity cannot be determined within the business. Pricing issues force business managers to combine the existing marketing information system in their with the accounting information system, to obtain both production and marketing costs in sufficient detail. Thus, the pricing will not be made by decision-making procedure, the enterprise will be able to compete at reasonable prices both in the internal market and in particular in the external markets, the enterprise’s sales and profitability will be increased. This shows that marketing information system has become an important tool for the continuity of the business’s presence and activities in a global competitive environment for strategic marketing accounting that has emerged as a result of a strategic approach to the accounting information system relationship.

Keywords: