This paper wants to describe a theoretical study about: the factors that influence the effectiveness of marketing, analysis of the gap between sales and marketing associated with customer perceptions. The success of a company in the long term is closely linked to effective marketing. One indication of effective marketing is located in point deviation between marketing and sales. Ie deviation can be formulated sales: Sales = Sales Revenue Variance in the master budget>
Jurnal ini fokus menerbitkan artikel dalam bidang kajian Akuntansi dan Manajemen. Adapun skop artikel ilmiah yang diterima adalah sebagai berikut : Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Sektor Publik, Auditing, Perpajakan, Manajemen Sumber Daya Manusia, Manajemen Stratejik, Manajemen ...