论企业决策的财务导向与营销导向

Two Kinds of Points which Affect Policy-making for an Enterprise:Marketing Guidance and Financial Guidance

有两种观点影响企业决策方向:一种是追求企业销售量提升,强调企业发展速度,因而十分重视营销部门的营销导向;另一种是追求企业成本控制,强调企业发展质量,因而更加重视财务管理部门的财务导向;这两种观点并无优劣之分。从市场营销与财务管理的分析看出:企业决策中财务导向与营销导向选择的各种影响因素,包括企业发展的不同阶段、产品的生命周期、企业的资金状况等,都将影响企业的决策采取何种导向。

There are two kinds of points which affect policy- making for an enterprise.One is to pursue sales revenue growth and to emphasize growth speed,in this case enterprise values marketing guidance of marketing department very much; while the other one is to pursue enterprise cost control and to emphasize enterprise growth quality, therefore enterprise values financial guidance of financial department very much. In regarding to the above two kinds of points, it＇ s hard to tell which is good and which is poor. Starting on the difference between marketing and financial management, this paper will analyze each influential factor existing in financial guidance and marketing guidance in the process of enterprise policy - making, including different growing phases,product life cycle and enterprise financial state.