T his point of view is completely erroneous... The com bination of methods will be th e basis of planning budget... Philip Kotler, Quản trị M arketing Bản dịch tiếng Việt của Vũ Trọng Hù
Trang 1VNU JOURNAL O F SCIENCE, ECONOMICS-LAW, N01E, 2004
SOME M ETH O DICAL PR O BLEM S ON ALLOCATING BU D G ET FO R
M ARKETING A C TIV ITIES OF E N T E R P R ISE
Vu P h u o n g T h a o ’’
Some b u s in e s s m a n a g e rs often a ssu m e
t h a t allo c atin g bu d g e t for m a rk e tin g
activities of e n te rp ris e s is th e ‘’figure
chew ing w o rk ”, a im ing a t controlling, b u t
not m a rk e tin g T his point of view is
completely erroneous M ark eting budgeting
is a kind of decision which m a tte r s the
m a rk e tin g m a n a g e m e n t of a n y e n te rp ris e s
because m a n a g e r s ’ efforts in b u dg eting
b rin g c e r ta in a d v a n ta g e s to th e m a rk e tin g
m a n a g e m e n t a n d b u s in e s s o p e ra tio n s of
e n te rp ris e s The a d v a n ta g e s a re as
follows:
T h e m a rk e tin g division can
im p le m e n t m a rk e tin g s tra te g ie s and
specific p la n s in every period B udg etin g
e n su re s th e capacity of providing financial
resources for m a rk e tin g a r r a n g e m e n t and
im p le m e n ta tio n in a p la n n e d period
- T h e b u d g e t defines th e re stric tio n s
su ita b le for each m a rk e tin g activity to
achieve th e set-u p objectives
- B u d g etin g c re a te s th e pre m ise for the
m a n a g e r of each m a rk e tin g division to
combine th e o p eratio ns w ith th e m a n a g e rs
of o th e r divisions and c re a te s th e basis for
a r b itr a tin g th e differences in op eration
am ong divisions
- B u d g etin g is th e s t a n d a r d which
m a rk e tin g m a n a g e rs use to m e a s u re the
progress r a t e of im p le m e n tin g work
n Dr., Faculty o f Econom ics, V ietnam National
U niversity, Hanoi.
th ro u g h controlling th e in p u t of the
im p le m e n ta tio n process
M a r k e tin g b u d g e tin g provides inform ation for th e general financial
d e te rm in a tio n process of e n te rp ris e s A financial p la n which is based on specific figures a n d is practical will e n s u r e
e n te r p ris e s to exist steadily
Therefore, th e m a rk e tin g m a n a g e r s of
b u sin e s s e s need to be a w a re of the
im p o rtan c e of b u d g e tin g a n d the
a r r a n g e m e n t a n d im p le m e n ta tio n of this work in reality
The n a t u r e of m a rk e tin g b u d g e tin g in
e n te r p ris e s is t h a t m a n a g e rs m u s t find out
th e a n s w e rs to th e two q u e stio n s below:
F irst, how m uch do e n te r p ris e s n eed to spend on th e e n tire m a rk e tin g ?
Second, how is th e b u d g e t a llo cated to
th e v aria b les of M a r k e tin g Mix, each
ta r g e t m a r k e t a n d each product to en sure
th a t th e c ap ital in vested in m a r k e tin g will gain a high goal?
In th is article, we will only a d d re s s to the first one
1 T h in g s th a t N e e d to be C on sid ered
w h e n P la n n in g th e B u d g e t for the
M a r k e tin g o f E n t e r p r ise s
To a n s w e r th e question: ‘’How m uch do
e n te r p ris e s n eed to sp end on m a rk e tin g ? ’ , the m a rk e tin g m a n a g e r needs to find that
m a rk e tin g cost is a p a r t com posing of the
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Trang 264 Vu Phuong T h a o
cost price of a product T h u s, if th e expense
of m a rk e tin g is high, th e cost price will be
high and to g e th e r w ith it, th e selling price
will be high T h e h ig h level of selling price
can have im p a c t on th e selling q u a n tity It
can c u rta il the* selling q u a n tity of
e n te rp ris e s a n d th u s , e n te r p ris e s w on’t
probably gain th e g e n e ra l objectives as
well as th e m a rk e tin g ones set up in th e
plan ned period Therefore, w h e n p la n n in g
the b ud get for m a rk e tin g , m a n a g e rs
should b e a r in m in d t h a t th e more
m a rk e tin g cost th e y save, th e b etter
On th e o th e r h a n d , m a rk e tin g cost is
th e capital in v e sted in c re a tin g th e
prestige of e n te r p ris e s to th e ir custom ers
The more p restig io us e n te r p ris e s a re in
th e m a rk e t, th e m ore com petitive
a d v a n ta g e s th e y have C re a tin g p re stig e
for custo m ers re q u ire s th e e n tire process
T hus, w hen budg eting , m a n a g e rs of
e n te rp ris e s should t a k e th e view of
a p p ro p ria te in v e s tm e n t for m a rk e tin g
based on th e ir own financial resources for
creating p restige of th e ir t r a d e m a r k in th e
m arket
2 T h e o r e tic a l B a s e s o f B u d g e t in g
2.1 The Theory o f M a x i m i z i n g P r o f it s
All b u s in e s s decisions aim a t g ain in g
certain purposes T h e m o st p o p u la r a n d
p e r m a n e n t pu rp ose p u rs u e d by b u s in e s s
m a n a g e rs is to m axim ize profits If
e n te r p ris e s a d m it t h a t th e purpose of
m axim izing profits is th e m ain p e r m a n e n t objective of th e m a r k e tin g decisions of
en te rp ris e s , th e y will define th e cost level
u n d e r th e w a y to g a in th e m a x im u m profits
The model of m ax im izin g profits is based on two m a in a s s u m p tio n s below: + The incom e from each u n it of cost
ad ded to m a r k e tin g efforts te n d s to decrease w h e n th e cost level of ex penses
c o ntin ues growing T h e d e ep e r th e m a r k e t
w as p e n e tr a te d , th e more difficult the chances to g a in a n a d d e d level of tu rn o v e r become
+ To g a m a n a d d e d u n it of m a rk e tin g effort, e n te r p r is e s h a v e to w aste more reso urces b e ca u se effective m e an s are alw ays chosen a t first, less effective m eans
a re often u s e d a fte rw a rd Economic th e o rie s su g g est t h a t
m a n a g e rs s h o u ld co n tin u e to raise expenses for m a r k e tin g efforts u n til the
m a rg in a l incom e or th e m a rg in a l tu rn o v e r
is still b igger t h a n th e m a rg in a l m a rk e tin g cost M a n a g e r s should only m a in ta in
m a rk e tin g e x p e n d itu r e at th e level th a t
th e m a rg in a l s p e n d in g for m a rk e tin g efforts b a la n c e s th e m a rg in a l income or
th e m a rg in a l tu rn o v e r
The g ra p h below illu s tr a te s this
V N U, Jo u rn a l o f Science, E conom ic S -L an N J E 2004
Trang 3Some meth odical p r o b le m s on allocating budget for. 6 5
T u r n o v e r
M a r k e tin g effort
Effective
m a rk e tin g activities
Profits
m axim al
p a th
'Ineffective
m a rk e tin g activities
M a r k e t i n g E ffo rts a n d T u rn o ve r
W hen a p p ly in g th e th eo ry of
m axim izing profits, m a n a g e r s should know
t h a t both th e to ta l profits and real
m arginal profits a r e s tip u la te d by th e level
of tu rn o v e r Therefore, it is n ecessary to
exam in e th e level of t u r n o v e r cre ate d from
a c ertain q u a n tity of cost T he relatio nsh ip
of th e level of tu r n o v e r (Q) an d m a rk e tin g
cost (C) is called T u r n o v e r Satisfying
Function
The re la tio n s h ip s of satisfying
tu rn o v e r a re e x a m in e d w ith two
a ssum ptions
- First, th e m a r k e t is basically stab le in
te rm s of size a n d com petition
- Second, th e r e a re no chang es in
m a rk e tin g s tr a te g i e s d u r in g th e tim e we
survey
T h e re a re four p rim a ry models of
tu rn o v e r satisfy ing function
+ The F irst M odel
The re la tio n s h ip b e tw ee n tu rn o v e r and
m a rk e tin g effort is lin ear The increase in
m a rk e tin g effort will add to th e tu rn o v e r
a n d profit Given t h a t if e n te rp ris e s w a n t
to increase th e tu rn o v e r a n d profit, they
h a v e to try to ra ise th e m a rk e tin g budget
to th e m a x im a l level T h e m a rk e tin g cost
is th e c ap ital t h a t e n te r p ris e s inv est for
th e ir prestige The h ig h e r th e prestige is,
th e more possible it is to c re ate a gre a ter sale volume
Therefore, in th e ir c ertain financial circu m stances, e n te r p ris e s should spend
on m a rk e tin g a s m u ch a s possible
+ The S eco n d M odel
W hen th e level of tu rn o v e r is directly propo rtio nal to th e level of m a rk e tin g cost,
b u t th e total of cost h a s to re a ch a certain
VNU Journal o f Science, E conom ic S-Law, N„IE, 2004
Trang 4Vu Phuong Thao
-mĩm m vun
turnover
will rise
level* it will in c re a s e the
, n t h a t th e t u r n o v e r a n d profit
.y e 1'his c ase is called th re s h o ld
T This t u r n o v e r s a tis fy in g function
eitcct i 11
th a t e n t e r p r i s e s s h o u ld n o t sp en d
l t t l e o*1 m a r k e t i n g b e c a u s e th e cost
, I <rư> low d o e s n ’t c r e a te m o tiv a tio n
which IS
_ 0cr: t h e t u r n o v e r as well as
to increase
f rises doesn t s p e n d a n y m oney on
marketing-+ T h e T 'u r d M o d e l
The l e ^ ° f t u r n o v e r is in v e rsely
aal :o t h e level of m a r k e t i n g cost,
each level of a d d itio n a l effort
proportion
In this c&s*
ill create jr.e level of g r a d u a lly satisfy in g
turnover vt first, w h e n in c r e a s in g th e
1 cost, th e t u r n o v e r will g e t the
marketing
” k real m arg in al o ne o r will n o t c re a te
’ aỊ marginal t u r n o v e r b e c a u s e of th e
fcllovriag reasons:
p the m a r k e t is r e g u la r ly lim ited
if size T h e c o n s u m e r s a t a
in tern*
line will re a c h t h e s a t u r a t i o n of
certair UI*
^vorUfts In s t e a d of in c re a s in g th e
usiĩự pr-H
fCBle, th e a d d itio n a l m a r k e tin g
turnover
cr 1 ia'e an inverse effect,
effort oai
Second, th e grow ing m a rk e tin g cost will r e s u lt in th e in c re a s e in th e selling price In its tu r n , th e in crease in the selling price will ra is e th e sale quantity This case is called g ra d u a lly decreasing effect This tu r n o v e r satisfy in g function shows t h a t if th e tu r n o v e r w a n ts to be effective in u sin g in v e s t m e n t capital for
m a rk e tin g , e n te r p ris e s n e e d to define the
re stric tio n of m a rk e tin g cost
+ The Fourth M odel
This is th e co m b in a tio n of the two cases above The “S” s h a p e d curve of the
tu rn o v e r satisfy ing fu nction shows t h a t
th e tu rn o v e r level d e p e n d s on how the
m a rk e t satisfies th e differen t levels of
m arketing T h e r e la tio n s h ip be tw ee n the
tu rn o v e r a n d m a r k e tin g effort is not alw ays linear W hen b u d geting, m a n a g e rs need to consider th e f e a tu r e s of th e ta rg e t
m a rk e t, w hich re g u la te th e size a n d the
fe a tu re s of th e m a r k e t d e m a n d , in oth e r words, th e satisfa c tio n of th e ta rg e t
m a rk e t to m a rk e tin g effort
T u rn o v e r satisfy in g functions are described on th e g ra p h s below:
/
/
/
VNU Journal o f Science, E conom ics-Law N„1E, 2004
Trang 5Some m ethodical pro b lem s on allo cating budget for
3 T e c h n iq u e s o f M a rk etin g B u d g e tin g
in E n t e r p r is e s
For m a n a g e rs , th e application of the
theories m e n tio n e d above in order to make
a decision on b u d g e t in reality is very h a rd
because of th e following reasons:
- F irst, m a n a g e rs have too little or do
not have a n y d a ta to m e a s u re the
re la tio n sh ip s be tw ee n m a rk e tin g expense
a nd tu rn o v e r satisfaction In addition, the
re q u ire m e n ts for tim e a n d necessary cost
for collecting a n d processing th ese d a ta to
get essential info rm atio n m ake e n te rp ris e s
he sitate to m e a s u re th e se relatio nsh ip s
- Second, th e re la tio n s h ip s of tu rn o v e r
satisfaction m en tion ed above a re based on
certain suppositions In fact, these
suppositions a re difficult to be accepted
because b u s in e s s e n v iro n m e n t alw ays ha s
changes, b u t it is not alw ays stable ideally
- Thus, in rea lity some te ch niq ues are
used to define th e cost for th e M ark etin g
P ro g ra m m e of e n te rp ris e s
The te c h n iq u e s a re as follows:
3.1 The P r e v io u s l y S i m i l a r M eth o d
The n a tu r e of th e previously sim ilar
m ethod is the m a rk e tin g b u d g e t in the
plan ned period, based on th e cost for this
activity in th e previous year If in the
plann ed y e a r th e r e a r e n ’t any big changes
in b usiness operations, th e bu d g e t level
will be considered as m uch as th e fact of
th e previous year M a n a g e rs can a d ju st
th e bu d g e t level in th e p la n n e d year to
special situ a tio n s For exam ple, in the
plann ed year, an e n te r p ris e developed an
additional new product If th e m a rk e tin g
budget la st y e a r is 600 million VND, the
m a r k e tin g b u d g e t t h i s y e a r is als( 60 million VND W h e n th e enteirLrjQ, >
to in tro d u ce a n ew p ro d u c t i n thí _ 1
a(! n n rk e t
in th e p la n n e d y e a r a n d estirmatfcc fiu
m a r k e tin g cost tor th is product c 20 million VND, th e m a r k e t i n g bacaof r
® H th e
p la n n e d y e a r will be 800 m illion V\J EYROn million VND + 200 m illion 7Ịjj) _ million VND)
T h e a d v a n ta g e of th is method 1-, 1
^ sinpie
a n d e asy to be applied T h e planned f
of th e b u d g e t is re lia b le W a j s
b u d g e t level is b a se d on the J experience of th e p rev io us y e a r
This m e th o d h a s d isacv -^4
v*nt;ges
B u d g etin g b a se d on th e thoroigjj je , J into th e re la tio n s h ip b etw een rv>o4
cost and profit c a n lead to th e ineffeitVfcne f
in v e s tm e n t c a p ita l in m a r k e t nr o th
o th e r h a n d , th e b u s in e s s enviDrvnent th
d e m a n d of c u s to m e rs and fOnj.etii )
ch ang es, if th e e n te r p r is e still a>p ^es k
m ethod, it can m iss valuable 0 )P )rUnv
b r o u g h t a b o u t by th e se changes Dĩ ịị
no t re a lize to ineffectivemsi to b modified
D u e to th e s e disadvartare? th
previously sim ilar method is Oil iuit'bl
w h e n th e e n te r p r is e operates iị x t
s tab le condition a n d the eU(rpriS(
satisfied w ith th e gained levelso t\rnc
a n d profit w ith o u t w a n tin g to rroDve h
b u s in e s s goals
3.2 The P e rcen ta g e-o f- S a e dithoi
T his m e th o d is th e improvcm n of h previou sly s im ila r method It s )£sed
th e ra tio re la tio n s h ip b e w e \ h
m a r k e tin g cost a n d turno'e] 0f
e n te r p r is e in th e past This fc h» m, t
p o p u la r m ethod
— — -67
Trang 668 Vu Phuong T h a o
According to th is m ethod, to d e term in e
the b u d g e t for m a rk e tin g in th e p la n n ed
period, m a n a g e rs m u s t h a v e predictive
figures on th e tu r n o v e r in th e p la n n ed
year a n d th e p e rc e n ta g e of th e m a rk e tin g
cost in com parison w ith th e tu rn o v e rs of
the previous years
This m ethod h a s th e m a in a d v a n ta g e s
as follows:
- It is sim ple a n d easy to be applied
- It concerns a b o u t th e changes in
bu sin ess e n v iro n m e n t as well a s tu rn o v e r
levels If th e tu r n o v e r in th e p la n n ed y e a r
is h ig h e r t h a n th e re p o rte d one in th e
im ple m e n ta tio n year, th e m a rk e tin g
b ud get in th e p la n n e d y e ar will grow
com pared w ith t h a t in th e im p le m e n ta tio n
y ear a n d vice versa
- It allows e n te r p ris e s to control the
cost an d e n s u r e s t h a t th is cost will be
com pensated
The d is a d v a n ta g e s of th is method a re
th a t it is u n s y s te m a tic a n d it doesn’t
reflect th e cause a n d effect re la tio n sh ip
betw een m a rk e tin g a n d tu rn o v e r Beside,
this m ethod m a k es u s confuse t h a t th e
tu rn o v e r affect th e m a r k e tin g cost while,
in fact, th e m a rk e tin g cost h a s decisive
influence on th e turnover*
This m ethod should be applied w hen
the tu rn o v e r of a n e n te r p r is e doesn’t
d epend too m uch on th e level of m a rk e tin g
effort
3.3 The V iable M e th o d
U nlike th e two m e th o d s above, th e
m ethod of m ax im al possibility does not
depend on experience a n d th e re la tio n sh ip
be tw ee n tu r n o v e r a n d m a rk e tin g cost in
th e p ast, b u t i t relies on the c u rre n t finance of a n e n te r p ris e
T his m e th o d is b a se d on th e view point
t h a t m a r k e tin g cost is n o t the cost to cre ate th e f u t u r e tu rn o v e r, b u t is an
in v e s tm e n t in th e tu r n o v e r a n d prestige of
a pro du ct b r a n d or th e p restige of an
e n te rp ris e in th e fu tu re T h u s, in fact, a t a
c e rta in tim e, th e e n te r p r is e can reduce or reject th is cost to overcome financial difficulties in a sh o rt-te rm W hen th e
a d v a n ta g e s of th e e n te r p r is e become b e tte r and th u s , th e fin a n c ial resources of th e
e n te rp ris e gets b e tte r, it will spen d on
m a rk e tin g According to th is m ethod, th e bu dg et for m a rk e tin g d e p e n d s on th e e n te r p r is e ’s financial re s o u rc e s a fte r e n su rin g some
c e rta in profits W hen applying th is
m ethod, th e e n te r p r is e can e n su re the
m in im al level of profit to exist and develop On th e o th e r h a n d , a t a c ertain level, th e m a r k e tin g cost really creates th e
f u tu r e ’s value T h is can allow an
e n te r p ris e o p e r a tin g in a quite stab le
e n v iro n m e n t to d e crease th e m a rk e tin g cost in a s h o rt t e r m w ith o u t d a m ag ing its position in t h e m a rk e t I t is n ecessary to know t h a t th e in v e s t m e n t in m a rk e tin g before w as e n o u g h to c re a te a re s u lt of
tu rn o v e r as expected T h is is th e m ain
a d v a n ta g e of th is method
H owever, th is m etho d h a s some
d is a d v a n ta g e s a s follows:
- T he a p p lic a tio n of t h i s method does not re q u ire th e profound knowledge of th e
m a rk e tin g in flu ence on tu rn o v e r an d profit T he b u d g e t is in d e p en d e n tly b u ilt from w h a t th e m a r k e tin g can create, so it
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Trang 7Some m eth o d ic al p ro b le m s on allo catin g budget for. 69
may r e s u lt in a s itu a tio n in which th e
e n te rp ris e will sp en d m o re th a n needed
level or does n o t s p e n d enough to ta k e
a d v a n ta g e of t h e a ttr a c t iv e opportu nities
which m ay e m erg e in th e m a rk e t in the
plan ned period
- M a r k e tin g cost c h a n g e s , depending
on fiscal years If in a n y financial years,
th e re is m uch, m uch is spent If in a n y
fiscal year, th e r e is little, little is spent Or
if in a n y financial years, th e r e a re a lot of
difficulties, n o th in g is sp en t Therefore,
th e long te rm m a r k e tin g s tra te g ie s of the
e n te rp ris e a re h a r d to g a in the re s u lts as
expected
3.4 The M e th o d o f P l a n n i n g B u d g e t
B a s e d on C o m p e t i t o r s 9 M a r k e t i n g Cost
L evel
This m e th o d is b a se d on th e view t h a t
considers m a r k e tin g a s a competitive
w eapon w hich can h e lp a n e n te rp rise
improve its com p etitio n position in the
m arket According to t h i s m ethod, the
e n te rp ris e will s p e n d m o re th a n th e cost
level of th e c o m p e tito rs if it w a n ts to
overw helm th e com p etitors The e n te rp rise
can sp end on its m a r k e tin g less th a n th e
cost levels of t h e c o m p e tito rs if it believes
t h a t it will use th e cost m o re effectively
The p r im a r y s tro n g point of th is
method is t h a t it is sim ple to calculate an d
possible to set b u s in e s s m a n a g e r s ’ mind a t
rest
This m e th o d h a s som e draw b ack s as
follows:
- The im p le m e n ta tio n of th is method
re q u ire s e n te r p r is e s to h a v e in h a n d
sufficient, accurate, and tim ely information
ab o u t th e com petitors a n d th e ir m a rk e tin g operations It is to im p le m e n t this or it is possible to im p le m e n t th is w ith a high cost
to collect inform ation
- U sing th is m etho d can speed up com petition a m on g th e e n te rp ris e s in th e sam e good b ra n c h to th e extrem e, which
m a k es all th e m e m b e rs in th e good b ra n c h
in c u r dam age In such a situation, any
e n te r p ris e s which a re th e stro ngest will
w in if th ey still c o n tin u e stayin g in th e branch
- This m ethod is b ased on th e
a ss u m p tio n t h a t th e budgeting of com petito rs is th e scientific and logical basis In fact, if th e c om petito rs’ budgets
a re not s p e n t sy ste m a tic ally and they do
n ot e xam ine rig htly th e conditions of
b u s in e s s e n v iro n m e n t, th e e n te rp ris e s will follow “th is bro ken w heel tra c k ”
- It is difficult to gain c ertain
g u a r a n te e b ecause th e m a rk e tin g ta rg e ts,
m a rk e tin g resources, a n d opportun ities of
e n te r p ris e s m ig ht n o t be sim ilar to
c o m p etito rs’ Therefore, it is impossible for
e n te r p ris e s to sp en d on th e ir m a rk e tin g operation s, which is b a se d on com petitors’ experience
3.5 The O b je c tiv e a n d T ask b a s e d
M e th o d
According to th is m ethod, to determ ine
th e m a rk e tin g budget, m a n a g e rs need to
s e t up specific ta r g e ts of m a rk e tin g
o p e ra tio n in th e p la n n e d period After defining th e ta rg e ts, m a rk e tin g m a n ag e rs
n e ed to p lan a n y w ork w hich is necessary
to im p le m e n t in o rd e r to achieve the set-up
ta r g e ts a n d th e cost for im p le m e n tin g each work The m a rk e tin g b u d g e t level will be
VNƯ, Jo u rn a l o f Science, E conom ic S -L u w , N„l E, 2004
Trang 870 Vu P huong T h a o
de term in e d on the basis of cost to
im p lem ent th e e n tire work Moreover, a
m e asu re system will control th e progress
ra te in c arrying out th e se ta rg e ts
This m ethod h a s th e following
ad vantages:
- It re q u ire s m a rk e tin g m a n a g e rs to
p re s e n t in detail e n te r p r is e ’s ta rg e ts of
m a rk e tin g operation T h u s, 'h e e n te rp ris e s
will have c le a re r pic tu re s of th e ta rg e ts
th a t need re a ch in g a t as well as th e work
th a t needs doing T h e clear and specifi
u n d e rs ta n d in g a b o u t th e w ork will be the
good directions for m a rk e tin g divisions to
im p lem ent th e ir plan s well and combine
actions w ith others
- It re q u ire s s e ttin g up a n inform ation
system to m e a su re th e progress ra te of
im p le m e n tin g th e ta rg e ts a n d plan s
accurately a n d ap p ro p ria te ly
- It provides m a n a g e rs w ith useful
feedback to b e tte r th e b u d g e tin g process
and set up th e work ta r g e ts or plans
- This is th e m etho d a ttra c tiv e to the
e n te rp ris e s w h e re th e s h o rt-te rm goals
play a n im p o r ta n t role or in case the
e n te r p ris e s ’ m a rk e tin g influences on the
goals of b u sin ess o p e ra tio n s a re s e p a ra te d
from th e effects of th e ch an g e s of o th e r
bu sin ess e n v iro n m e n t factors such a s th e
economic situ atio n, th e o p e ra tio n s of
competitors, and the technological changes
- W hen applying th is m ethod, th e m ain
obstacle is t h a t m a rk e tin g m a n a g e rs m st
u n d e r s ta n d clearly a b o u t ohe re la tio n sh ip
betw een ta rg e ts a n d correlative
commissions to im p le m e n t th e ta rg e ts If a
fixed activity is unsu itab le for implementii g
the set-up ta rg e ts, it will n ot allow the
e n te rp ris e to gain the t a r g e t s as expected
To u n d e r s ta n d th is re la tio n s h ip clearly,
m a rk e tin g m a n a g e rs sh o u ld c arry out serious, re s e a rc h effort T h u s , th is method should be applied in th e o rg a n iz atio n s
w ith financial resources
It is possible to say t h a t except for th e
la st method, the m e th o d s m en tio n e d above
h ave th e following disad v a n ta g es:
- The app lication of th e se m ethods help s m a n a g e rs avoid t h e ir resp onsibilities for m e a s u rin g th e re la tio n s h ip s betw een
m a rk e tin g expense a n d the goals of
tu rn o v e r and profit im p le m e n ta tio n This
is th e ir a d v a n ta g e a n d d is a d v a n ta g e at the
s am e time These m e th o d s don't give sug gestions to the m a rk e tin g m a n a g e rs
w hen th e y wish to im p rov e th e goals of
tu rn o v e r a n d profit im plem en tation
M oreover, th ese m e th o d s do not help the
m a rk e tin g m a n a g e rs u n d e r s ta n d thorou gh ly a n d guide th e m in te rm s of
m a rk e tin g w hen o p e ra tin g in the changing
e n v iro nm ents
- M a r k e tin g b u d g e tin g o rig in ate s f:om
th e satisfaction w ith th e goals of previous
im p le m e n ta tio n and following th e past pre c ed e n ts will not give tr i a ls to m a rk e tin g divisions It does not re q u ire the
m a rk e tin g divisions to im prove th e ir effort
to c o n trib u te to th e success of th e ir
e n te rp ris e s th ro u g h u n d e rs ta n d in g ,
re s e a rc h skills a n d c re a tiv e and h a z a rd o u s
an alyses Tn ste a d of b e in g offensive and foreseeing, th ese m e th o d s a re only defensive and responsive
W hen u sing th e se m e th o d s to budget for the m arketing operations of enterprises,
m a rk e tin g m a n a g e rs sh ou ld pay a tte n tio n
to th e following points:
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Trang 9Some m eth odic al p ro b lem s on allo cating budget for 71
First, w h e n we use any m ethods, we
m u s t exam ine th e m The com bination of
methods will be th e basis of planning budget
Second, b u d g e t is th e figure to quantify
the m a rk e tin g s tra te g ie s It is n o t absolute
and constant The ch an g e s of the
e n v iro n m e n t c a n re q u ire e n te r p ris e s to
change th e m a r k e tin g s tra te g ie s an d the
chang es of m a r k e tin g s tra teg ies, in tu rn ,
re q u ire th e c h a n g e s of b u d g e t to e n su re
th e im p le m e n ta tio n s of th e targets
Therefore, e n te r p ris e s im p le m e n t the
m a rk e tin g p la n s a n d th e b u d g e t plans,
m a n a g e rs need to e x am ine a n d ev aluate
th e b u d g e t level re g u la rly so t h a t it is
possible to a d ju s t th e b u d g e t level to the
e n v iro n m e n t a n d th e m a rk e tin g strategies
Third, w h e n we u se a n y m ethods, we
m u s t combine th e m to s u p p o rt and
s tre n g th e n th e ch ecking procedures
Fou rth, t h e d etailed m a rk e tin g
bu d gets only m a t t e r if th e y a re re le v a n t to
the gen eral financial plan Sim ilarly, the
gen eral m a r k e tin g b u d g e ts m a t t e r w hen
they are sufficient to implement certain work
4 B u d g e tin g P r o c e d u r e s
To d e te r m in e th e ge n eral m a rk e tin g
b u d g e t of a n e n te r p ris e , th e b u dg et for
each division or each specific operation and
specific work, two methods are usually used:
+ The to p -d o w n m eth o d
The n a t u r e of th is m etho d is t h a t the
m a rk e tin g m a n a g e r s provide th e decision
on th e gen eral com m on b u d g e t size for the
whole e n te rp ris e , every u n it of the
e n te rp ris e a n d every pro du ct channel The
m a n ag e r of e a c h u n it or each product
c h an n e l will d is trib u te th e received budget
to th e divisions or th e op e ra tio n s of th e ir
own units If th e m a n a g e rs of th e divisions find t h a t such b u d g e t c an n o t ensu re the ach ie v e m en t of th e goals, th e senior
m a n a g e r will d iscuss w ith th em to reallocate th e budget If th e m a n a g e rs of some divisions re q u ire th e increase in the
b u d g e t for th e ir own divisions, th e senior
m a n a g e rs can s ettle th is problem by
ra isin g th e total ge n eral b u d g e t to support
th e divisions or reduce th e b ud get of others
w hen it is impossible to in crease the total
bu dg et of th e whole e nterprise
+ T he bottom -up m eth o d
The n a tu r e of th is m ethod is t h a t the
m a n a g e rs of divisions the m selv e s define
th e op e ra tio n s which m u s t be im plem ented
in th e p la n n e d period to gain th e ta rg e ts of
th e m a rk e tin g s tra te g ie s of th e enterprise
T h en they e s tim a te th e cost of these
o p e ra tio n s , s u b m i t t h e m a s a b u d g e t p la n
of th e division to th e senior m a n a g e r in charge of th e m a rk e tin g op e ra tio n s of the
en terp rise The senior m a n a g e r exam ines
th e se b u d g e t p la n s a n d if th ey meet the
re q u ire m e n ts, th e y will be considered as
th e general m a rk e tin g b u d g e t and is
s u b m itte d to th e director b oard of the
e n te rp ris e to in c orpo rate it in the
e n te r p ris e ’s a n n u a l financial plan If the
a n n u a l financial plan need to be adjusted,
th e process will be re v ersed an d the
m a n a g e rs of th e divisions will have to
a d ju st th e e s tim a te d p la n s to th e budget restrictio n of th e ir divisions The
m a n a g e rs of th e divisions balance and
a d ju s t th e re a l costs a n d th e goal of
im p le m e n tin g th e inspected budget plan
w h en they a re im balanced
Each e n te rp ris e m u s t d ep en d on its own re a l s itu a tio n to choose a p pro priate methods
Trang 1072 Vu Phuong T h a o
REFERENCES
1 Philip Kotler, Quản trị M arketing (Bản dịch tiếng Việt của Vũ Trọng Hùng), NXB Thông kê
Hà, Nội, 1994
2 Philip Kotler, Principles o f m arketing, Third edition, Pentice - Hall of India, New Delhi,
1998
3 Joseph P guiltinan and others, M arketing management: Strategy a n d program s, Sixth
edition, MeGraw- Hill companies, Inc., 1996
4 Davit w Cravens, Strategic m arketing, Sixth Edition, MeGraw - Hill companies, 2000
TẠP CHÍ KHOA HỌC ĐHQGHN, KINH TẾ - LUẬT, SỎ' IE , 2004
MỘT SỐ VẤN ĐỂ PHƯƠNG PHÁP LUẬN HOẠCH ĐỊNH NGÂN SÁCH
TS Vũ Ph ư ơ n g Thảo
K hoa K in h tê, Đ ại học Quốc g ia H à N ội
Hoạch định n g â n sách cho ho ạ t động M ark eitn g tro n g tương lai là một tro n g n h ữ n g quyết định q u a n trọ n g tro n g q u ả n lí m a rk e tin g chiến lược Vì mục đích đ ưa r a các phương pháp hoạch định n g â n sách cho ho ạ t động m arketin g, bài viết này được cấu trúc làm bôn phần P h ầ n th ứ n h ấ t tác giả nêu lên một sô' q u a n điểm cho r ằ n g các n h à q u ả n lí p h ả i nắm được để dự to á n khi giải q u y ế t các vấn đề liên q u a n tới hoạch đ ịn h n g â n sách cho h o ạ t động
m arketing P h ầ n tiếp theo là h ai cơ sở để hoach định n g â n sách cho h o ạ t động m ark etin g Trong p h ầ n th ứ ba nêu lên n ă m phương ph áp hoạch định n g â n sách cho h o ạ t động
m a rk e tin g tổng th ể m à các n h à q u ả n lí có th ể sử dụng Các phương p h á p đó là: (1) Phương
ph áp giông n h ư lần trưốc; (2) Phương p h á p p h ầ n tră m b á n hàng; (3) phương p h á p theo k h ả
n à n g tôi đa; (4) Phư ơn g p h á p xác định ngân sách dựa trê n mức chi tiêu cho h o ạ t động
m ark e tin g của đôi th ủ c ạ n h tra n h ; (5) Phương p h á p căn cứ vào mục tiêu và yêu cầu của
h o ạ t động m a rketing Vì mỗi phương p h á p có ưu và nhược điếm cho nên n h à q u ả n lí phải chọn phương p h á p p h ù hợp với doanh nghiệp của mình P h ầ n cuôi đề cập đến th ủ tục hoạch định n g â n sách cho h o ạ t động m ark etin g
VNU, Journal o f Science, Econom ics-Law , N 0IE, 2004