Marketing accounts
本文提出“营销账户”概念，以弥补财务账户忽略营销创造长期价值的缺陷，帮助管理者更好地评估营销投资回报并加强问责。
Marketing actions frequently create long-term value yet this is often not recorded in financial accounts. The same records are typically used for internal reporting limiting both recognition of the value created by marketing, and accountability for the misuse of market-based assets. Creating comprehensive "marketing accounts" can mitigate the problems caused by financial accounting's omission of market-based assets. We explain current accounting practice, outline the idea of marketing accounts, and contrast this with current accounting practice. Marketing accounts capture the value of market-based assets, applying accounting's matching concept as consistently as possible to treat marketing as an investment where appropriate. These accounts are based upon expected value, and are feasible within accounting rules given they aim only to aid management, not investor, decision making. Marketing accounts vary between, but not within, firms, and are comprehensive and regular. Finally, they are controlled by marketers with assumptions and models recorded and approved by the chief marketing officer. We conclude by illustrating how to implement marketing accounts.