The Marketing Budgeting Process: Marketing Management Implications
聚焦营销预算的编制过程而非具体技术，提出基于任务环境的过程变量框架，帮助管理者更深入地理解和管理营销预算，并以英国制造企业研究为例。
Most examinations of marketing and advertising budgeting concentrate on techniques ranging from arbitrary “rules of thumb” to complex management science models. The author suggests greater insight is obtained through a focus on the process of marketing budgeting. The processual variables identified in the article provide a framework for managing marketing budgeting that is much more insightful than the simple prescription of budgeting techniques. This insight arises from the source of such processual variables, as they are grounded in the task environment for marketing budgeting. The goal is to develop a conceptual framework for managing marketing budgeting that goes beyond technique to process and structure. This framework can be extended toward an organizational model of marketing budgeting. The argument is illustrated with the findings of a study of U.K. manufacturing firms.