sus ainabili y
A icle
The Concep o S a egic Con ol in Ma ke ing Managemen in
Connec ion o Measu ing Ma ke ing Pe o mance
Pio Had ian 1, F an išek Milicho ský2,* and Pa el M áˇcek 2


Ci a ion: Had ian, P.; Milicho ský,
F.; M áˇcek, P. The Concep o S a egic
Con ol in Ma ke ing Managemen in
Connec ion o Measu ing Ma ke ing
Pe o mance. Sus ainabili y 2021,13,
3887. h ps://doi.o g/10.3390/
su13073887
Academic Edi o : Ma ek Vochozka
Recei ed: 12 Ma ch 2021
Accep ed: 24 Ma ch 2021
Published: 1 Ap il 2021
Publishe ’s No e: MDPI s ays neu al
wi h ega d o ju isdic ional claims in
published maps and ins i u ional a il-
ia ions.
Copy igh : © 2021 by he au ho s.
Licensee MDPI, Basel, Swi ze land.
This a icle is an open access a icle
dis ibu ed unde he e ms and
condi ions o he C ea i e Commons
A ibu ion (CC BY) license (h ps://
c ea i ecommons.o g/licenses/by/
4.0/).
1College o Managemen and Quali y, C acow Uni e si y o Economics, 31-510 K aków, Poland;
[email p o ec ed].pl
2Facul y o Business and Managemen , B no Uni e si y o Technology, 612 00 B no, Czech Republic;
[email p o ec ed].cz
*Co espondence: [email p o ec ed].cz; Tel.: +420-541-143-782
Abs ac :
This s udy deals wi h he issue o ma ke ing con ol ( he unc ion ha ies oge he he
p ocess o ma ke ing managemen ). Mo e di ec ly, we aim o p o ide a scien i ic e lec ion on he
model p esen a ion o he s a egic le el o such con ol. We p esen he iews discussed in he
li e a u e on ma ke ing con ol, which can be ea ed as i s model concep ual and s uc u al solu ions.
The main objec i e o he s udy was o de ine key ac o s in indi idual a eas ( he ma ke a ea, he
a ea o he cus ome ’s alue, he inancial a ea) ha a e connec ed o business ac i i ies and show
hei in e connec ion. We u he analyzed he ele ance o ma ke ing and business ac i i ies in
connec ion o pe o mance e alua ion in h ee a eas: ma ke , cus ome , and inancial pe o mance.
The empi ical e idence o he s udy came om quan i a i e, i m-le el da a ga he ed h ough an
email ques ionnai e, which yielded 708 quali ied esponses om companies in he Czech Republic.
The analysis employed ac o analysis on he way o iden i y he key ma ke ing indica o s suppo ing
co po a e s a egy ma ke ing in speci ic a eas. Fu he mo e, Pea son’s chi-squa e es was used o
ind possible dependencies be ween obse ed ac o s. Acco ding o he ob ained esul s and he
applica ion o he chosen s a is ic me hods, we iden i ied se en ac o s o which i e ac o s we e
accep able. Fo hese i e ac o s, we iden i ied se en s a is ical dependencies. The ob ained esul s
show ha companies p ima ily use inancial indica o s o moni o and check hei ac i i ies in he
ma ke ing a ea. The usage o inancial indica o s in connec ion o he ma ke ing a ea is based mainly
on he adi ional app oach o companies in he measu ing p ocess. The whole con ol mechanism
in he company equi es con inuous con ol o all co po a e ac i i ies, wi h ele an changes in
implemen a ion, and a compa ison o ob ained esul s o compe i o s o a company’s esul s in
p e ious yea s.
Keywo ds:
ma ke ing managemen ; s a egy ma ke ing; pe o mance; ac o analysis; Czech Republic
1. In oduc ion
An e icien sys em o con ol is o en conside ed o be one o he gua an o s o
he e iciency o he managemen ac i i ies ha ha e been unde aken wi hin he scope
o each implemen ed unc ion o an o ganiza ion, including he unc ion o ma ke ing.
Con ol indica es he a eas o ma ke ing wi h a ying deg ees o u iliza ion, e iciency, and
e ec i eness, he eby de e mining he need o esou ce alloca ion, combining a ious
ac i i ies and changes in he scope and in ensi y o ac i i ies, and in his way becoming
one o he c ucial ac o s de e mining he le el o e iciency o ma ke ing managemen .
This ins ills an in e es in his issue, bo h in heo e ical as well as p agma ic e ms. The
wo app oaches a e inhe en ly in e wined since, on he one hand, he heo y p o ides a
ounda ion o p ac ical solu ions: he me hods, echniques, and ools o con ol. On he
o he hand, a heo y is a gene aliza ion o solu ions s emming om managemen p ac ice.
A emp s o desc ibe con ol by way o models cons i u ing he heo e ical basis o he
implemen a ion solu ions seem o be an impo an elemen o he heo e ical conside a ions.
Sus ainabili y 2021,13, 3887. h ps://doi.o g/10.3390/su13073887 h ps://www.mdpi.com/jou nal/sus ainabili y
Sus ainabili y 2021,13, 3887 2 o 21
The opening o na ional ma ke s and globaliza ion, in ol ing he mo emen o p o-
duc ion ac o ies o low-cos a eas, ha e in luenced co po a e s a egies on ways o each
and hold global compe i i eness. In his app oach, new o ms o compe i ion ha e been
es ablished as new compe i o s a ise. This has led o a apid inc ease in pa icipa ion o
all companies in all global ac i i ies, wi h high in ol emen . In imes o economic c isis,
companies begin o e alua e hei pe o mance and e ec i eness h ough in e nal audi s.
Using unsui able o w ong me ics seems like a big mis ake om he poin o iew o
companies. Companies ocus on he compa ison o esul s ob ained in p e ious pe iods
om a poin o iew ha emphasizes he undamen ali y o using me ics. As an e ec ,
a compa ison o alues om di e en pe iods a ises, o which he a ious condi ions o
hei achie emen a e iden i ied. Companies ha e o moni o hei p ocesses and ac i i ies
no ma e he esul s. These p ocesses and ac i i ies mus implemen indi idual aspec s o
ma ke ing ac i i ies.
The pu pose o he p esen discussion is o highligh ma ke ing con ol concep s
ha ha e been desc ibed in he li e a u e as a ela i e pa o an e alua ion o ma ke ing
e ec i eness. This discussion can be unde s ood o conce n ma ke ing con ol model
solu ions, e lec ing he dep h o p e ious conside a ions and he implemen a ion con ol.
The esea ch in e es s o he au ho s in ma ke ing s a egic con ol p omp ed hem o
unde ake mo e ex ensi e in es iga ions ocused on heo e ical as well as p ac ical aspec s
o ma ke ing s a egic con ol o desc ibe i .
The pu pose o his s udy was o analyze he ele ance o ma ke ing and business
ac i i ies in connec ion o pe o mance e alua ion in h ee a eas: ma ke , cus ome , and
inancial pe o mance. Following he de ined pu pose o he s udy, we hypo hesized ha
ela ionships exis be ween a ious obse able ac o s, namely ma ke indica o s, inancial
indica o s, and cus ome s’ alue indica o s. The empi ical e idence o he pape came
om quan i a i e, i m-le el da a ga he ed h ough an email ques ionnai e, which yielded
708 quali ied esponses om companies in he Czech Republic. The analysis employed
ac o analysis o iden i y he key ma ke ing indica o s suppo ing co po a e s a egy
ma ke ing in speci ic a eas. Fu he mo e, Pea son’s chi-squa e es was used o iden i y
possible dependencies be ween obse ed ac o s.
This a icle is di ided in o sepa a e pa s as ollows: The i s pa p o ides an in o-
duc ion o he heo e ical amewo k de eloped in connec ion o he con ol o ma ke ing
ac i i ies. The second pa includes he me hodology and p o ides de ails on da a collec-
ion and analy ical me hods. The hi d pa p esen s he indings o he analyses, and he
inal sec ion summa izes he conclusions o he s udy.
2. Theo e ical Backg ound
2.1. Con ol as a Key Func ion o he Measu emen P ocess
The con ol as managemen unc ion should be in e p e ed in a ious ways due
o he need o desc ip ions on he gene al, echnical, o ganiza ional, and legal le els,
whe e an ac ual condi ion is compa ed o he assumed benchma k o no m, es ing he
easons o possible de ia ions. Con ol unde s ood in his way has ano he p ac ical
dimension, and i ealizes ano he scope o unc ions in he managemen p ocess. The
e ms ha a e o en assumed o be he equi alen s o con ol (e.g., assessmen , e i ica ion,
e alua ion, inspec ion, e ing, e ision), should be pe cei ed as hei speci ic o ms,
which a e embedded in he his o ical con ex ela ed o he s ages o de elopmen o he
o ganiza ion’s en i onmen ha necessi a ed aking he app op ia e con olling ac ions in
ce ain ci cums ances [1,2].
The con ol o ma ke ing ac i i ies ocuses on ul illing equi emen s on ma ke ing
e ec i eness. The di e ences in he pe cep ion o con ol a e a ibu able o i s a ious
in e p e a ions wi hin he e ol ing concep s o managemen . Fo ob ious easons, i s
mos exp essi e place was o be ound in he scien i ic o ganiza ion o wo k, whe e i was
ega ded o be an inalienable unc ion o managemen . Highligh ing he ole o con ol
is appa en in he concep o he o ganized wo k cycle, whe e he ac ion is pe cei ed o
Sus ainabili y 2021,13, 3887 3 o 21
be he consequence o hinking. I is conside ed o be he inal elemen whose ole boils
down o compa ing he esul wi h he p e ious assump ions, d awing he app op ia e
conclusions, and making he co ec ions in he successi e s ages o he cycle [3].
The con ol p ocess is a means and no an end, hus poin ing o he necessi y o
a ionalizing he selec ion o con olling ac i i ies and he adequacy o esou ces in o de
o each a su icien and ul ima ely he highes possible le el o p ecision, con inui y,
e ec i eness (incu ing only he indispensable cos s), su iciency, and p omp ness o he
esul an in o ma ion [4].
The need o con ol o ma ke ing ac i i ies was pe cei ed and s essed by he ep-
esen a i es’ iew due o he manage ial unc ions and hei implemen a ion [
5
]. The
impo ance o con ol has g own in line wi h he dissemina ion o Webe ’s concep o a
bu eauc a ic o ganiza ion. In his app oach, an o ganiza ion equi ed he whole sys em
o con ol o o e see i s membe s, which led o a con inuous inc ease in con ol. The
con ol p ocess is usually de ined as a kind o ope a ing ac i i y in a company en i on-
men wi hin subsequen in e p e a ions o co po a e in e nal ules abou coo dina ion, ask
implemen a ions, and in luence o indi idual beha io [6–10].
F om he sys emic (cybe ne ic) pe spec i e, con ol is pe cei ed o be comp ehensi e
bo h a he le el o he en i e o ganiza ion (sys em) and a he le el o indi idual subsys ems.
The essence o con ol is seen in analyzing he causes o diso de ed phenomena in o de
o a oid hem in he u u e. Ul ima ely, he image o con ol as a cybe ne ic sys em o
egula ion has been o med. Tha sys em is o lead o he assumed no ma i e solu ion
by moni o ing in o ma ion on he p og ess and he esul s o ope a ion, measu ing he
condi ion o objec s and hei de e mining ac o s, compa ing he cu en condi ion o
objec s wi h hei planned s a e, in e p e ing and disc imina ing be ween dis u bing ac o s,
and aking p ope co ec i e o p e en i e measu es [11].
The s a egic con ol app oach has been de i ed om he sys emic app oach, which
boils down o he con ol o he selec ed elemen s— he key poin s, which a e g an ed he
s a us o he s a egic elemen s. Those elemen s can s imula e o inhibi he ope a ion o
he whole o ganiza ion, a ec ing i s e iciency and e ec i eness, and he abili y o iden i y
hem is one o he c ucial skills o good managemen [12].
2.2. Con ol in Ma ke ing Managemen
The i s dis inc i e conside a ion on he ole o ma ke ing con ol appea ed in he
pe iod o ma ke ing o maliza ion. In his analysis o he si ua ion o an o ganiza ion,
in line wi h he p emises o he his o ical school o managemen (analysis o he pas ),
Hypps [
13
], who ollowed he his o ical heo y o managemen (analysis o he pas ),
discussed eaching compe i i e ad an age due o his pa icula me hod. This migh ha e
been he i s a emp o poin ou he p inciples and p ocedu es o con ol (signpos s)
wi hin he a ea o ma ke ing. Then, he add essed he sys em o ma ke ing con ol, whose
goal he desc ibed as s eamlining he plans, de ining p oblems, co ec ing e o s, measu ing
esul s, and s udying ends and changes [
14
]. In his opinion, con ol should ocus on he
assessmen o a iables ha exe a majo impac on he execu ion o h ee g oups o goals
ela ed o he ma ke posi ion o a company, o ganiza ion o ma ke ing, and he esul o
ma ke ing ac i i y. Hence, he a emp ed o de ine he scope o ma ke ing con ol which
would e lec he p oblems and ope a ion o an o ganiza ion i sel , wi hou e e ence o he
si ua ion o i s en i onmen .
The ma ke ing app oach p o essed in he la e hal o he pas cen u y ( he ime
o pa adigm cons i u ion) a i s conside ed ma ke ing o be a business ac i i y, and
hen i u ged he p oduce s o ca y on ma ke ing ac i i ies, sugges ing ex ending hose
ac i i ies beyond pu ely comme cial dimension. Ma ke ing was pe cei ed o be he basic
unc ion o managemen , which o ganizes and leads business ac i i y, con e ing buying
p opensi y o cus ome s in o demand, mo ing goods and se ices o he end-use s, and
assu ing gene a ion o p o i and eaching o he goals o companies. Hence, he basic idea
o exp ess he new ma ke ing app oach was o shi ma ke ing ac i i y o he beginning
Sus ainabili y 2021,13, 3887 4 o 21
o he business cycle. By his oken, ma ke ing was gi en a cha ac e ha in eg a es he
p oduc ion cycle and sales [
15
]. In mos cases, con ol unde s ood in eedback e ms
emb aced moni o ing o a ma ke ing p og am wi h he use o an app op ia ely chosen
ma ke ing mix [
16
,
17
]. I espec i e o he applied app oach o con ol, i was assigned a
se an ole conce ning planning, which equi ed de ining he deg ee o goal sa is ac ion,
and/o laying a ounda ion o planning decisions [
18
,
19
]. Such app oaches ha helped o
in eg a e he wo unc ions o managemen (planning and con ol) wi h he manage ial
unc ion b ough abou he de elopmen o ma ke ing con olling as a sepa a e a ea o
s a egic and ope a ional con olling, e e ing o he implemen a ion o s a egic and
sho - e m ma ke ing plans [20,21].
The new ma ke ing concep s ha eme ged in he la e hal o he 20 h cen u y we e he
consequence o ans o ma ions obse ed wi hin he business en i onmen (new economy),
he heo y o economics (new economics), me hods o managemen , and he cha ac e and
ole o ma ke subjec s, as well as he e-e alua ion o angible and in angible esou ces,
business models, and he ole o ma ke ing wi hin hei s uc u es. They led o a new
in e p e a ion o con ol as a p ocess p o iding knowledge abou e iciency, e ec i eness,
and he e iciency o ma ke ing and allowing adap ing o changing condi ions o seeking
imp o emen o ope a ions in he u u e [
22
]. A e e ence o he inal aspec s o p oduc i i y
and he ou comes was conside ed as a key p inciple o con ol. The desc ip ion o he
con ol aimed a secu ing he achie emen o he desi ed goal dis inguishes o mal con ol,
i.e., op-down con ol mechanisms a ec ing he beha io o he ma ke ing s a (con ol in
he aspec o powe ) om in o mal con ol, i.e., bo om-up con ol mechanisms ini ia ed
di ec ly by he ma ke ing s a (con ol in he aspec o beha io ). In an op imal solu ion,
hey should c ea e a combina ion o mechanisms ensu ing, on he one hand, he beha io o
he ma ke ing s a in suppo o he o ganiza ion’s goals ( o mal con ol), and on he o he ,
achie ing high mo ale and cohe ence o he s a ’s alues and belie s (in o mal con ol).
The o mula ed de ini ions o con ol explici ly exp essed i s essence in e ms o
powe , e.g., supe io s con olling he beha io o subo dina es (pe sonnel) o each he se
goals [
23
]. The le el o managemen p ope o aking ma ke ing con ol, he sel -con ained
business uni s (SBUs) was also signaled, and i was con ol speci ied as a se o elemen s
ensu ing he pe sonnel ul ills i s obliga ions leading o he implemen a ion o he adop ed
co po a e s a egy [24].
Cu en ly, ma ke ing is unde s ood as a ce ain ma ke ing ope a ion o a company
wi hin he ma ke . In he na ow meaning, i s ands o he se o goals and ins umen s o
a ec he ma ke . In he b oade sense, i exp esses a new concep o ope a ion ha akes
in o accoun he pe cep ion o he cons i u ing elemen s such as he en i ies en e ing in o
mu ual ela ionships, he models o implemen ed business, and he ole o he ma ke ing
unc ion wi h he o ien a ion on ma ke subjec s [
25
,
26
]. The ou line o he scope o
ma ke ing con ol o he selec ed ma ke ing concep s is p esen ed in Table 1below.
Table 1. The scope o con ol wi hin he selec ed ma ke ing concep s.
T adi ional ma ke ing
How can we e ec i ely sell ou p oduc due o he eached p oduc i i y, e iciency o
p oduc ion (p o ision o se ices), o gene a e a sa is ac o y economic esul (p o i )?
Dis ibu ion channel b inging he o e o he cus ome
Ma ke con ac s and hei ans e in o ansac ions (exchange p ocess)
Tools and ins i u ions used (pa icipa ing) in communica ion and he dis ibu ion
p ocesses ( hei p oduc i i y, e iciency, e ec i eness)
Sales (quan i y and alue)
Sus ainabili y 2021,13, 3887 5 o 21
Table 1. Con .
Mode n ma ke ing
How o c ea e demand o an o e p o ided o he ma ke in esponse o i s
expec a ions, sa is y he cus ome s, and each a sa is ac o y economic esul (p o i ,
ma ke posi ion) in line wi h ou aspi a ions?
Recogni ion o cus ome needs
T ans e o expec a ions in o ma ke o e (o e c ea ion)
S uc u e and in eg a ion (in e nal) o ma ke ing-mix elemen s
The sa is ac ion o buye s and use s
Financial esul (p o i abili y)
S a egic ma ke ing
How o c ea e and sus ain he ma ke which allows eaching cus ome and ou own
( inancial esul ) sa is ac ion in he en i onmen (mic o and mac o) ha is changing
mo e and mo e apidly, adically, and is less p edic able?
Ma ke ing s a egy and i s p epa a ion p ocess
Solu ions o con lic s be ween ma ke ing, and o he unc ions o an o ganiza ion
T ans e o ma ke ing s a egy in o ma ke ing p og ams (ope a ional ma ke ing) and
ma ke ing decisions sys em
Ma ke ing asse s (sha e o he ma ke , added alue)—c ea ion and hei g ow h
Building compe i i e po en ial in ma ke ing asse s (s eng hs)
Reaching a compe i i e ad an age
Adap a ion (p ima ily o he ma ke ing mix) o he changes in he en i onmen
(oppo uni ies and h ea s)
Value o he o e ( alue deli e ed o he cus ome )
Rela ion ma ke ing
How o each and assu e cus ome sa is ac ion and he company’s economic esul due
o s eng hening he le el o mu ual ela ionships be ween he supply and demand
uni s o he ma ke ?
Making and sus aining (loyal y), en iching ( ela ion le el) ela ions wi h he cus ome
as de e minan s o he deli e ed alue
Making ela ions wi h o he ma ke pa icipan s (s akeholde map)
Ex ended (changed) s uc u e o he ma ke ing mix
Fo ms o ela ions, co-ope a ion wi h he ma ke pa ne s
Upda ed knowledge abou cus ome s, collec ing and s o ing in o ma ion
(da abase ma ke ing)
Value ma ke ing
How o c ea e alue o he ma ke o e in o de o make i a ac i e enough o d aw
and sus ain cus ome s o he company, assu ing bo h pa ies he equi ed le el o
sa is ac ion and deli e ing he expec ed inancial esul o o he s akeholde s
(company wo h)?
Quali y o he o e (as a synonym o alue o he cus ome )
C ea ing alue consis en wi h he needs o he a ge ma ke
Sus aining (en iching) he le el o alue assu ing cus ome sa is ac ion
Making use o ma ke ing asse s o c ea e alue
C ea ing bene i s o he sha eholde s (s ockholde alue)
Sou ce: own wo k.
As he las s age o he managemen p ocess, con ol is he apex o all conside a ions,
decisions, and managemen ac i i ies. I s impo ance in he managemen p ocess in gene al,
and in ma ke ing in pa icula , has decisi ely g own o e he pas decades. Con ol pe se
is conside ed o be a complex p ocess, in e ms o he wide ange o issues i deals wi h
and i s posi ion b idging he successi e cycles o ope a ion. I concludes one cycle o he
managemen p ocess, and a he same ime, i becomes he ounda ion (a poin o e e ence)

Sus ainabili y 2021,13, 3887 6 o 21
o he nex managemen cycle. Ma ke ing con ol should be mul idimensional; i should
e e o hose elemen s o ope a ion ha a e he d i ing o ce o eaching success on he
ma ke . I is a p e equisi e o he e iew and co ec ion o he cu en plans, goals, and
ma ke ing s a egies and he o mula ion o new ones. The basic o ms o con ol ocus on
he e iciency o alloca ion o ma ke ing ope a ions and hei e ec i eness.
Ma ke ing managemen pe cei ed as a se ies o p ocesses o decision-making, ex-
ecu i e, and con ol cha ac e , being an in eg al pa o an o ganiza ion’s unc ioning, is
ealized a bo h s a egic and ope a ing le els. I includes a ull ange o ypical manage-
men unc ions (s a ing om he analysis; p oceeding h ough planning, o ganiza ion,
mo i a ion, and implemen a ion; and ending wi h con ol, which is a p e equisi e o ha
p ocess because o planning). I includes all he decisions and ac ions in ol ed in he
selec ion and/o c ea ion and hen a ional ma ke exploi a ion as he basic sou ce o
e enue o a company [
27
]. A complex p ocess equi es he g ea e ac i e pa icipa ion o
all ele an subjec s as a co e pa o he whole s a egy [28].
2.3. Ma ke ing Ope a ional Con ol
F om a gene al poin o iew, ma ke ing con ol should be di ided in o ope a ional and
s a egic ca ego ies. Mos o en, ope a ional con ol is unde s ood o be he alua ion o he
ob ained esul s ela i e o he o mula ed goals (a cybe ne ic app oach, eedback, ex pos
con ol) [
29
–
31
]. Less equen ly, i is conside ed o be he assessmen o implemen a ion
(cu en , on-going con ol) [
29
] o he assessmen o he changing en i onmen allowing
co ec ing he planned olumes (p e-emp i e con ol) [32].
The assessmen o he ma ke ing en i onmen poised o modi y he implemen ed
plans may be ega ded o be a b idge be ween ope a ional and s a egic con ol. Once we
ea ha assessmen as a pa o he diagnos ic unc ion mean o s eamline he cu en ly
implemen ed plans and ma ke ing p og ams, hen i has an ope a ional unc ion. S ill,
once we look a i om he o ecas ing pe spec i e, i has a a he s a egic alue. The
scope o ope a ional con ol is di ec ly a ibu able o he goals, s a egies, s anda d o
ope a ion, and a se o con ol alues ha should be speci ied by ma ke ing plans [
3
,
33
]. I is
ecommended o conduc con ol o sales, ma ke ing expendi u e, he impac o ma ke ing
expendi u e on o al sales, and cus ome sa is ac ion wi hin he basic con olling measu es.
Ma ke ing con ol e iciency pe ains o he assessmen o ela ions be ween he basic
con ol alues— he esul s and expendi u e conside ed in a ious c oss-sec ions. Mos
equen ly, con olling alues showing he esul s a e u no e , sales, and inancial esul s,
while he alues showing expendi u e include unc ional cos s such as sales, p omo ion, dis-
ibu ion, packaging, b anding, and ela ion building. Con ol should conside a ew ypes
o cos s, i.e., he di ec cos s (di ec ly ela ed o pa icula elemen s o he c oss-sec ions),
de e minable o e heads (i.e., he cos s ha can be de e mined wi h he known pa am-
e e s ela ed o he conduc ed ma ke ing ac i i y), and unde e mined o e heads ( hose
a ibu able o pa icula componen s in an a bi a y, subjec i e, o abs ac manne ) [
34
].
Con ol esul s help a company o supe ise co po a e pe o mance and e ec i eness in
he ma ke ing a ea on he way o achie e co po a e goals [14].
E ec i eness o ma ke ing ac i i ies is de ined as he e u n on inancial sou ces spen
on ealized ma ke ing ac i i ies. To e i y he e u n a e, many possible me hods ha e
been in en ed. Companies mus p io i ize he measu emen o ma ke ing e ec i eness
h ough ma ke ing me ics. Ma ke ing me ics help o c ea e a measu emen sys em o
he quan i ica ion o possible ends, dynamics, o cha ac e is ics o indi idual ma ke ing
ac i i ies. S ic ness and objec i i y mus be necessa ily obse ed o be able o compa e
moni o ing a a ious imes and a ious places [
35
]. Measu emen o he pe o mance o
ma ke ing ac i i ies ep esen s a co po a e p ocess, which p o ides pe o mance eedback
abou ma ke ing esul s. Co po a e pe o mance is becoming an impo an pa o he co -
po a e budge p ocedu e, pe o mance subs i u es, and p omo ion [
36
,
37
]. Measu emen
o he e ec i eness o ma ke ing ac i i ies s ongly depends on and is s ongly in luenced
by a g oup o ac o s. These ac o s a e conside ed as equi emen s o he success ul im-
Sus ainabili y 2021,13, 3887 7 o 21
plemen a ion o ma ke ing plans a di e en co po a e le els. Ta ge ac o s a e ma ke ing
s a egy, ma ke ing c ea i i y, a ealiza ion o ma ke ing ac i i ies, ma ke ing in as uc u e,
and ex e nal ac o s [38,39].
I is wo h no ing ha ma ke ing ope a ional con ol is mos ly based on he ex e nal
da a ha a e gene a ed due o he in o ma ion p o ided by he company. Tha is qui e
con enien , i he in o ma ion is con inually eco ded, agg ega ed, app op ia ely p ocessed,
and made a ailable [
40
–
42
]. The inal ma ke ing ope a ional con ol should help manage s
o make he on-going assessmen s o ma ke ing ope a ions e ec i eness along a ious
c oss-sec ions and p o i abili y o such ac i i y, which ul ima ely acili a es he assessmen
o ma ke ing unc ion e ec i eness [43,44].
The logic o such conduc seems o e lec he p ocess o a classic con ol ac i i y. I s
implemen a ion should be acili a ed by he cha ac e o da a (in e nal, seconda y), which
is a p e equisi e o making he assessmen . None heless, as poin ed ou by nume ous
esea che s dealing wi h sales managemen , he assessmen may be di icul o make due o
he acquisi ion o agg ega e da a o he whole o ganiza ion, and no jus he c oss-sec ions
desi ed o he ma ke ing assessmen . This is pa icula ly ue when he ca ego ies o
incu ed expendi u es a e conside ed. P oblems also eme ge wi h he use o da a p o ided
by he accoun ing and inancial sec ions, since hey a e no always a ailable in hei o iginal
o m (as hey a e p ocessed, agg ega ed, o pu ged) and wi h he delays in access o he
indispensable da a. Many laws and impedimen s a e cu en ly minimized due o mo e
and mo e e icien compu e solu ions. Howe e , as shown by he p ocess o se ing up
an in eg a ed sys em, ully use ul o all o ganiza ional uni s, ha would be unc ional
and use - iendly (a ailable o use s who a e no ully con e san wi h echnology), his is
a e y di icul ask ha is cos ly (as in mos cases i needs indi idual solu ions) and no
always a ional [3].
2.4. Ma ke ing S a egic Con ol
S a egic con ol emb acing all he adop ed p o isions (di ec ions, o ecas s, adop ed
policies o ma ke ing ope a ions) ha is he basis o an upda e o elabo a ion o a new
ma ke ing s a egy o a company [
45
] should ollow he sys ema ic ope a ional ma ke ing
con ol. The desc ip ion o he ma ke ing con ol s uc u e a a s a egic le el includes he
ollowing [34,46,47]:
1. An assessmen o ma ke ing accu acy;
2. An assessmen o ma ke ing excellence;
3. A ma ke ing audi ;
4. A e iew o he e hical and social esponsibili y o he company.
Ma ke ing con ol has been asked wi h he assessmen o mee ing he implemen a-
ion o i e elemen s o he ma ke ing concep : philosophy o ope a ion, o ganiza ional
in eg a ion, ele ance o in o ma ion, s a egic o ien a ion, and e iciency o ope a ion.
Ma ke ing con ol can only p oduce a e y supe icial assessmen o he co ec ness o
ma ke ing concep implemen a ion in an o ganiza ion, answe ing he ques ion o whe he
an en i y demons a es key and p e equisi e cha ac e is ics ha would quali y i s s ance as
a ma ke ing o ien a ion. When he e alua ion o he co ec ness o he ma ke ing concep
is no posi i e, his should s ongly sugges implemen ing o he s a egic con ol ools,
such as he ma ke ing audi p ocedu e. The e alua ion o ma ke ing excellence is one
s ep u he in he s a egic e alua ion o ma ke ing co ec ness. Wi h his con ol ool,
companies can g adually employ he concep o ma ke ing by applying he compa a i e
analysis (e.g., benchma king echnique). A majo issue o his seems o be inding he
benchma k o compa isons, in line wi h he solu ions p oposed by benchma king [
48
,
49
].
The ma ke ing audi is ano he s ep in he s a egic con ol, which is unde s ood
o be a comp ehensi e, sys ema ic, independen , egula , and p o essional s udy o he
ma ke ing en i onmen and he goals, s a egies, and ope a ions o an en i y (a company,
SBU, an ins i u ion) and is conduc ed o iden i y he co ec ness o s a egic ma ke ing
decision implemen a ion.
Sus ainabili y 2021,13, 3887 8 o 21
The need o social esponsibili y con ol includes he h ee a eas: legal ( espec ing
he law), e hical (in eg i y espec ing he igh s o he s akeholde s), beha io al (conscious,
olun a y esponsibili y in con ac s wi h he company s akeholde s). I d aws a en ion o
he ac ha he changes aking place in a socio-economic, cul u al, and na u al en i on-
men in he con empo a y wo ld impose signi ican limi a ions on ma ke ing ac i i y ha
canno be igno ed o he good o he company and i s all s akeholde s (indi idual and
collec i e) [34].
The li e a u e p esen s o he o ms o ma ke ing con ol s uc u e, in which he sub-
jec o con ol, and no he le el o con olling ac i i y, has become he dis inguishing
c i e ion [50]. One p oposal lis s six le els o con ol and ma ke ing e alua ion [51]:
•
A comp ehensi e ma ke ing plan and ma ke ing s a egy (Does i exis , and is i im-
plemen ed? I he answe is a i ma i e, is i implemen ed well? Has he implemen ed
s a egy been e ec i e in changing ma ke condi ions?);
•
P o i cen e s and SBUs (Ha e he cen e s o gene a ing inancial bene i s been iden i-
ied? Ha e he s a egic ecommenda ions been adap ed o he si ua ion o SBUs?)
•
Ma ke ing p og ams engaged in he implemen a ion o he ma ke ing s a egy (How
a e p ope ly p epa ed p og ams consis en wi h he gene al s a egy o he company?
How e icien and e ec i e is he ma ke ing mix o each p og am? (In case e e y
p og am is pe cei ed o be sel -con ained, hen he ma ke ing mix o each p og am
should be audi ed in e ms o cos s and e ec i eness.));
•
Ma ke ing ac ics p e equisi e o he implemen a ion o p og ams wi hin some ope a-
ions o ma ke ing unc ions ( ools);
•
Pe sonnel esponsible o he de elopmen and implemen a ion o p og ams and
ac ics (con ol o (1) he s anda ds ela ed o p ecise alues such as he olume o
sales o he sha e in p o i ; (2) “so ” p o isions including such ac o s as pe sonali y,
cha ac e , ini ia i e, igh eousness, and o ganiza ional skills; and (3) ask no ms ha
a e di ec ly connec ed wi h sho - e m issues o he implemen ed p ojec s);
•
Ma ke su ounding (compe i i e) subjec s, including he ecipien s o he o e , sup-
plie s, subcon ac o s, and middlemen ( hei “use ulness”, e iciency, e ec i eness,
lexibili y, communica ion skills, e c.).
The assump ion o ma ke ing con ol made om he angle o alue ma ke ing es-
ablishes ha he ul ima e es o in es men in ma ke ing is whe he i deli e s alue
o he sha eholde s. Such an app oach b ough abou a h ee-le el model o ma ke ing
e iciency measu emen . The i s le el e e s o ma ke ing s a egy, and i discusses i s ole
in gene a ing sha eholde alue; i.e., i shows how ma ke ing decisions (unde s ood as
he decisions on he selec ion o he a ge ma ke and i s se ice) aised o lowe ed ha
alue [52,53].
Such a s a egic app oach o he assessmen o ma ke ing e iciency in ol es a p o i-
sion s a ing ha ma ke ing pe mea es all economic ac i i y o a company. In his way, i
becomes a way o managemen a he han a sepa a e unc ion [
54
]. The second ( ac ical)
le el combines ma ke ing ac i i y wi h he esul s. I is also assumed ha i is no easible
o sepa a e he impac o in es men in ma ke ing om he ob ained esul s. Hence, any
a emp s o e alua e he p o i abili y o such in es men a e no subs an ia ed o p ope
om he me hodological pe spec i e. Tha is because he esul s o expendi u e (ou lays,
cos s) incu ed on ma ke ing may accumula e wi h o he ypes o in es men and/o may
be de e ed in ime.
The hi d ope a ional le el e e s o conc e e ma ke ing ac i i ies such as p omo ion,
b anding, and dis ibu ion. A his s age, an assessmen is made o he impac o he
expendi u e incu ed on he conc e e elemen s o ma ke ing ac i i y (ma ke ing mix) on
sales and, in a ulle pe spec i e, on he ma ke sha e and sha e p ice. All hese le els
con ibu e o ull, p ecise con ol o he ac i i y on he ma ke and cons i u e an impo an
p emise o he ma ke ing audi con ol p ocess.
Sus ainabili y 2021,13, 3887 9 o 21
2.5. The Concep ual App oach o S a egic Ma ke ing Con ol
By e e ing o he o egoing concep o he desc ip ion o ma ke ing con ol, which is
a dis inc i e le el o s a egic con ol, we may p esen a concep o i s model e lec ing i s
logically complex cha ac e (see Figu e 1).
Figu e 1. The concep o ma ke ing s a egic con ol.
Ou poin o depa u e, i.e., he i s le el o con ol, should be a look a he le el o
ma ke ing o ien a ion o a company, once i has been adop ed o be a concep o ma ke
impac app op ia e o a gi en company. Such con ol should no be poised o iden i y he
ma ke o ien a ion o a company, bu o answe he ollowing ques ion: wha is he deg ee
o implemen a ion o i s p inciples? In he case o ano he o ien a ion o a company, he
objec i e o con ol seems unjus i ied. This does no p eclude ma ke ing ac i i y assessmen
a he subsequen le els o con ol. Then, i seems easonable o p oceed wi h he con ol a
he second and hi d le els. Na u ally, i is a p e equisi e o adop he app op ia e poin s o
e e ence o he ela i e compa ison (i.e., such objec s whe e ma ke ing has become one o
many unc ions implemen ed in a company, and i is no one dominan ea u e) as well as
p ope assessmen c i e ia.
By he same oken, a conside a ion o whe he ma ke ing o ien a ion was igh ly
selec ed o become a concep o he de elopmen o a company is equally u ile. Tha
issue is assessed a a highe le el o company managemen . Making such a decision
should be analyzed wi hin a wide con ex o p e equisi es ha go a beyond ma ke ing
conside a ions. Ha ing said ha , i does no seem igh o “pu he blame” o such an
assessmen on he a ea o ma ke ing. In u n, he ma ke ing o ien a ion o a company
demands poin ing ou he di ec ions o ope a ion employing a ma ke ing s a egy, one
way o ano he . I is a p e equisi e and p ope poin o e e ence o he esea ch and he
decisions made a he subsequen le els o s a egic con ol.
Sa is ac o y assessmen o ma ke ing o ien a ion should be he s epping-s one o he
ansi ion o he second le el o s a egic con ol, i.e., he assessmen o ma ke ing excellence.
I s goal is a ela i e assessmen o he ma ke ing o ganiza ions’ ac i i y— hei scope and
esul s. The ela i e cha ac e o he assessmen allows de e mining speci ic p oblems
o an o ganiza ion, he objec i e condi ions o he unc ioning o he whole ma ke (a
sec o , indus y, o s a egic g oup), assuming ha a compa ison is made conce ning he
en i ies unc ioning wi hin he compe i i e su oundings o an o ganiza ion, and no jus
he heo e ical model cons uc s. In pa icula , he unsa is ac o y esul s o he ela i e
assessmen o he implemen a ion o a ious ma ke ing elemen s should p omp ansi ion
o he le el o mo e ho ough con ol, i.e., ma ke ing. Tha le el o con ol should be
subs an ia ed by he assessmen s o he misma ch o ac i i ies o he ma ke ing concep
diagnosed a he ea lie le el o s a egic con ol and/o ela i e impe ec ion o hose
ac i i ies. I his is no he case, he legi imacy o he audi con ol may be pu in doub .
Sus ainabili y 2021,13, 3887 16 o 21
Figu e 2. Obse ed dependencies be ween ob ained ac o s.
The impo an pa o he e alua ion p ocess is con inuous con ol o ma ke ing ac i i-
ies’ ele ance. Such con ol should be ollowed by a co ec ion o iden i ied impe ec ions
wi h subsequen epe i ion o he whole cycle. Fo he con ol, i is impo an o accomplish
he ollowing objec i es:
•Appoin ing a pe son esponsible o con ol;
•Con inuously moni o ing and e alua ing ealized ma ke ing ac i i ies;
•Regis e ing ca ied-ou con ols;
•Inno a ing o con inuous imp o emen o he e ec i eness o ma ke ing ac i i ies.
Ou esul s o ac o analysis ela e o he conclusions o Tuan [
38
]. He men ions he
necessi y o de ining co po a e s a egy p o i ably conce ning he in e nal o ganiza ion
o he company, ele an in o ma ion sou ces in connec ion o adequa e ma ke ing ac i -
i ies, and ma ke ing e ec i eness. To achie e ma ke ing e ec i eness, i e ac o s mus
be applied, namely ele an ma ke ing s a egy, se up o ma ke ing c ea i i y, sui able
execu ion o ma ke ing ac i i ies, adequa e ma ke ing in as uc u e, and exogenous ac-
o s. Mo eo e , ma ke ing e ec i eness is de ined as an e icien applica ion o ma ke ing
s a egy o ele an ma ke ing ac i i ies di ec ed owa ds mee ing cus ome s and building
a s ong b and.
Simila a eas a e de ined by Zhang and Wa son [
2
] as key pa s o a de ini ion o he
ma ke ing ecosys em. The ma ke ing ecosys em ep esen s an open sys em, which consis s
o a ious pe spec i es o business ac i i ies, which a e connec ed o di e se s akeholde s’
equi emen s. The pu pose o he ma ke ing ecosys em is suppo ed by many s eng hs
ha a e de eloped om he co po a e s a egy wi h connec ion o he ma ke ing a ea and
co obo a e ma ke awa eness o each g ea e e ec i eness.
Ou esul s a e in ag eemen wi h hose o Min z e al. [
68
], who p esen he signi i-
cance o all g oups a ec ing he pe o mance o ma ke ing ac i i ies—ma ke , cus ome ,
and inancial a eas. These a eas o e ec i eness wi h ele an impac on ma ke ing mix
sugges possible implica ions on he mindse o cus ome s and manage s. I is impo an
o apply combina ion me ics o ge a complex iew o applica ion ma ke ing ac i i ies. By
adequa e ealiza ion o ma ke ing ac i i ies and applica ion o ele an measu ing me ics,
he company could each a sus ainable ma ke ing sys em wi h co ec ela ionships wi h
all s akeholde s, no only be ween subjec s in he ma ke bu also wi h employees, owne s,
and so on [69].
Managemen o co po a e pe o mance can be de ined as a sys em ha uses in o -
ma ion o he in oduc ion o op imal changes in o ganiza ional s uc u e, sys ems, and
p ocesses o each an op imal acco d be ween pe o mance objec i es and esou ce allo-
ca ion, epo o op managemen abou co po a e s a egy changes, o sha e obse ed

Sus ainabili y 2021,13, 3887 17 o 21
esul s o indi idual pa ial objec i es. This sys em would be able o moni o and con-
ol he s a egy implemen a ion p ocess [
70
]. Measu emen o co po a e pe o mance
is dependen on he equi emen s o s akeholde s, who usually wan o maximize hei
p o i . Ne e heless, such maximiza ion is also dependen on he ac ual co po a e heal h,
achie emen o de ined objec i es, and global economic si ua ion in he a ge ma ke [
71
].
Wi hou any s akeholde in e es , i is impo an o ha e a designed benchma k
ha is used o de e mine e ec i eness and e alua e esul s. Achie emen o e iciency
and e ec i eness o he company is based on app op ia e le els o co po a e s a egy.
This ela ionship is in luenced by he ex e nal co po a e en i onmen and o ganiza ional
s uc u e o he company, among o he ac o s. The ex e nal en i onmen includes h ee
basic elemen s [72]:
•Dynamic o inno a i e p ocesses;
•Di icul ies in p oduc ion and ma ke ing echniques;
•Le el o compe i i eness.
6. Conclusions
S a egic indica ions and decisions and ac ical as well as ope a ional ac i i y can
be e alua ed only wi h a o mula ion o hei heo e ical basis. Con ol, he esul s o
which would be no hing bu he esul o he aken ac ion, wi hou e e ence o he binding
o planned s a egic decisions, could be pe cei ed as ac ical con ol a bes , and mos
o en as ope a ional con ol (i espec i e o hei signi icance o he complexi y o ime
ho izon, hey a e conside ed o be he symp oms o a s a egic cha ac e ). This is because a
p ope assessmen o hose decisions and ac ions depends on he in e nal si ua ion o a
company ( he esou ces, ma ke posi ion, and compe i i e ad an age) and he si ua ion
in i s en i onmen (bo h nea and dis an ). Tha is why he assessmen o ela ionships
be ween he s a egic decisions made, hei esul an ac ions, and hei de e minan s in
endo- and exogenous a eas is he key o p ope con ol. The sense and he o m o hese
ela ionships a e dependen on he subjec o con ol, and he con ol o he ma ch o
ma ke ing s a egy o he cu en mac o- and mic oen i onmen o a company is a special
case. One way o ano he , a ma ke ing s a egy should be an in eg al elemen o e e ence
o each ma ke ing s a egic con ol. I should be asse ed ha he esul s o ma ke ing
con ol do no pe ain o he assessmen o absolu e s a es o he s udied ma ke ing a eas,
bu he ela ionships be ween hese s a es and he de ined goals and di ec ions o he
de elopmen o s a egic ma ke ing in a company, aking in o accoun he in e nal and
ex e nal condi ions o he company unc ioning.
Con ol is appa en in e e y s a emen ha ad oca es s i ing o each he goal
(cus ome sa is ac ion, p o i , de eloping he ange o p oduc s, e c.) o aking conc e e
s eps (c ea ing cus ome s, ma ke s, launching new p oduc s, shaping he p ice, dis ibu ion,
asso men , and p omo ional policy). Each o he abo e equi es de e mining he ul ima e
esul o he p ocedu e. Such easoning limi s a wide in e es in he speci ied con ol
s age. A he same ime, he manage ial app oach o ma ke ing designa es new a eas o
i s con ol, in e alia he abili y o in eg a e a ious business unc ions unde he umb ella
o ma ke ing, he abili y o shape demand and ans o m i in o pu chasing ac s, and he
abili y o gene a e he desi ed ma ke and economic esul s.
The main objec i e o he pape was o de ine key ac o s in indi idual a eas (ma ke
a ea, a ea o cus ome ’s alue, inancial a ea) connec ed o business ac i i ies and show
hei in e connec ion. To suppo he main objec i e, he pa ial aim o he pape was
de ined. The pa ial aim was he de ini ion o possible ela ionships be ween obse ed
ac o s. Acco ding o he pa ial objec i e o he pape , a hypo hesis was s a ed: “ he e
exis s dependence be ween he ealiza ion o indi idual business ac i i ies and hei pe o -
mance”. The pu pose o he pape was o analyze he ele ance o ma ke ing and business
ac i i ies in connec ion o he pe o mance e alua ion in h ee a eas: ma ke , cus ome ,
and inancial. The e is a p oblem wi h he de ini ion o he measu ing indica o se . F om
a gene al poin o iew, he e is no uni e sal se o indica o s, no only in he inancial
Sus ainabili y 2021,13, 3887 18 o 21
a ea bu also in all ele an a eas in a company [
73
,
74
]. I he company makes a co ec
choice o ele an me ics o measu ing ma ke ing ac i i ies, hei ealiza ion mo es o he
minds o manage s, leading o long- e m sus ainabili y, and he company ans o ms i s
en i onmen acco ding o he concep o Socie y 5.0 [36,75].
P o ed empi ical esea ch due o he applica ion o ac o analysis educed indi idual
ac i i ies. Acco ding o he esul s o he esea ch, we can men ion i e new ac o s, which
include key indica o s in chosen a eas. We iden i ied wo ac o s in he ma ke a ea, one
ac o in he cus ome ’s alue a ea, and wo ac o s in he inancial a ea. Indi idual a iable
indica o s a e as ollows:
•Ma ke a ea:
◦
Fac o F
M1
: x
M4
—ca ego y de elopmen index; x
M5
—ma ke pene a ion; x
M6
—
b and pene a ion; xM12—moni o ing in wide audience.
◦
Fac o F
M2
: x
M1
—ma ke sha e; x
M2
—SBU ma ke sha e; x
M3
— ela i e
ma ke sha e
.
•A ea o cus ome ’s alue:
◦
Fac o F
C1
: x
C1
—p o i pe cus ome ; x
C2
—cus ome ’s li e ime alue; x
C3
—
a e age cos s o acquisi ion; xC4—a e age cos s o keeping a cus ome .
•Financial a ea:
◦
Fac o F
F1
: x
F7
— e u n on sale (ROS); x
F8
—ea nings be o e in e es , axes, dep e-
cia ion and amo iza ion (EBITDA); x
F9
—economic alue added (EVA); x
F10
—
e u n on ma ke ing in es men (ROMI); xF11— e u n on in es men (ROI).
◦Fac o FF2: xF2—p o i %; xF3— a iable and ixed cos s; xF6—ne p o i .
All ob ained ac o s we e e alua ed by Pea son’s chi-squa e es o independence.
F om eigh ela ions o obse ed ac o s, se en connec ions we e e i ied, all eaching
signi icance alues wi hin 5% o he limi o e o . One connec ion was o e he 5%
signi icance alue. The in ensi ies o all dependencies we e in he ange om 0.339 o 0.792.
A p ima y limi a ion o his pape is he ocus on companies ope a ing in he Czech
Republic. The nex speci ic ba ie is due o he applica ion o he dicho omic a iable
(Yes/No answe ) in he ques ionnai e su ey, which could lead o misin e p e a ion a a
ce ain le el. Imp o ed esul s could be eached in case o elimina ion o such ba ie s.
The bes way o iden i y he index o he ac o is he use o a pa icula alue o he
me ics. Howe e , such alue would be ob ained mainly om accoun ing shee s employing
inancial me ics. On he con a y, non inancial me ics do no con ain any speci ic alue.
The kind o limi a ion could depend on he speci ici y o he measu ing habi s in he
company. The bes esul s can be ob ained by a company inpu ing co ec esul s o
inancial indica o s. The e could be a p oblem wi h he alues because each indus y
should ha e speci ic alues. In he case o he usage o non inancial indica o s, he e is
he p oblem o indica o s ha ing no gene al scale o measu ing. This is because many
non inancial indica o s a e connec ed o he co po a e en i onmen and pa icula i y
o indus y.
Based on ac o analyses o bo h inancial and non inancial me ics g oups, key me ics
we e ound; hese me ics mus be used by companies in almos all cases o he e ec i eness
e i ica ion p ocess. Acco ding o Ho ák e al. [
76
], inancial and non inancial indica o s
play impo an oles in he explana ion o co po a e heal h and suppo a company’s possi-
bili ies o eaching ele an pe o mance le els. The heal h o a company is gi en no only
by i s inancial esul s bu also by non inancial esul s in connec ion o he en i onmen [
77
].
I a company equi es moni o ing o ma ke ing ac i i ies’ e ec i eness, i is necessa y
o de ine hese ac i i ies in he igh way. This way is linked wi h s akeholde ’s knowledge
( hei wishes and needs) and awa eness o co po a e goals. These key ac i i ies in he
ma ke ing a ea a e unde egula and pe iodical e ec i eness measu ing. All a eas in he
company, in connec ion o ma ke ing ac i i ies, a e ocused mainly on cus ome alue
c ea ion. I a company could unde s and hei needs, hen i may ul ill hese needs in a
be e way. To obse e indi idual ac i i ies, a company mus (1) use ma ke esea ch o
Sus ainabili y 2021,13, 3887 19 o 21
de e mine cus ome ’s equi emen s and he equi emen s o he es o he s akeholde s
and (2) main ain ela ionships wi h indi idual s akeholde g oups.
We de ined desc ip i e s a is ics o obse ed ac o s, which ep esen alue in indi-
idual eco ds. I is possible o conside hese alues as cha ac e is ics o ela ions wi hin
ac o s. This de e mina ion is made by he answe scale in he ques ionnai e (see Table 6).
I should be app op ia e o use he same answe scale as was used in he su ey o
index modi ica ion. Fo compa ison o indi idual esul s wi hin desc ip i e s a is ics, hese
answe s mus be pu as a iables in o index o mulas due o he compa ison o co po a e
esul s and ac o desc ip i e s a is ics showing he eached e ec i eness le el o ealized
ac i i ies. I he ac o alue is highe han he mean, he company has e ec i e ma ke ing
ac i i ies. I an index is lowe han he mean, he company ealizes ma ke ing ac i i ies
in a none ec i e way and mus imp o e hese ac i i ies. In he e alua ion p ocess and
compa ison o he esul s, i is necessa y o achie e he ollowing objec i es:
•De ining esponsible pe son o e ec i eness e alua ion;
•P epa ing e alua ion epo ;
•Gi ing e alua ion epo s o esponsible pe sons.
An impo an pa o he e alua ion p ocess is con inuous con ol o ma ke ing ac i i-
ies’ ele ance. All de ec s obse ed du ing con ol mus be co ec ed. Then, i is impo an
o apply he whole con ol p ocess. In he e alua ion p ocess and compa ison o he esul s,
i is necessa y o achie e he ollowing objec i es:
•De ining esponsible pe son o con ol;
•Con inuous moni o ing and sco ing o ealized ma ke ing ac i i ies;
•Ob aining e idence o con ol;
•De eloping inno a ions o con inuous e ec i eness o ma ke ing ac i i ies.
Au ho Con ibu ions:
Concep ualiza ion, P.H. and P.M.; me hodology, P.H., F.M. and P.M.; o mal
analysis, F.M. and P.M.; in es iga ion, P.M.; da a cu a ion, F.M.; w i ing—o iginal d a p epa a ion,
P.H. and F.M.; w i ing— e iew and edi ing, F.M.; isualiza ion, F.M. All au ho s ha e ead and
ag eed o he published e sion o he manusc ip .
Funding: This esea ch ecei ed no ex e nal unding.
Con lic s o In e es : The au ho s decla e no con lic o in e es .
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