Place of the marketing information in reaching the target of the financial information produced in accounting

Abstract

The accounting studies are divided into two, in general, in the enterprises. These are the extroverted accounting studies and introverted accounting studies. While the terms such as general accounting, fmancial accounting are used in order to express the extroverted accounting studies, the terms such as cost accounting or management accounting are used in order to express introverted accounting studies. The financial information which is produced in all of the accounting processes is related with a lot of users particularly as the customers. A customer focused management approach became very important in today's enterprises. Because the quality of the products which are produced by the company is evaluated by the customers. The performance of the enterprise is measured by means of using the indicators such as service quality, error rate, rate of performing the services in time. What kind of arrangements should be performed in order to cover the customer expectations in a customer focused management system form the internal processes, namely introverted accounting dimension. The in-enterprise process dimension is focused on the internal processes which make the most important influence on the financial purposes of the organization as well as the customer satisfaction. Each enterprise has a unique transaction process with regard to creating values for the customers and obtaining fmancial profits.The customers and recognizing in-enterprise process dimension are the most important factors in terms of current and future success. It is not possible for the enterprises to meet the internal processes and long term needs of the target audience by means of using the today's technology and capabilities. In addition to this, intensive global competition require the companies, shareholders and customers to improve their capabilities continuously with regard to creating values Financial, customer and in-enterprise process purposes ensure closing the gaps between the capabilities to be brought by the targeted performance with the present capabilities of the people, systems and processes. While the fmancial dimension is related with the short term performance, it is also necessary to take up the superiority in the long term financial and competitive performance. (C) 2012 Published by Elsevier Ltd. Selection and/or peer review under responsibility of Prof. Dr. Huseyin Arasli