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Academic Journal of Business & Management, 2021, 3(9); doi: 10.25236/AJBM.2021.030902.

Establishment of Performance Evaluation System for Marketing Companies - Based on the Perspective of Strategic Management Accounting


Taiyu Wang1, Datsun Catian Montes2

Corresponding Author:
Taiyu Wang

1Saint Louis University, School of Advanced Studies, Baguio City, Benguet, Philippines, 2600

2University of the Cordilleras, College of Accountancy, Baguio City, Benguet, Philippines, 2600


Establishing a performance evaluation system can assist a company in conducting a comprehensive examination of its previous performance and determining the direction of future development by comparing it to its long- and short-term objectives. Traditional performance evaluation approaches, on the other hand, exclusively consider the value of financial data and ignore the impact of non-financial metrics. As a result, this study uses the balanced scorecard approach to develop a performance evaluation system for marketing companies, as well as the analytic hierarchy process to determine the weights of various metrics. The proposed performance evaluation system can better assist marketing firms in evaluating their performance in reference to their strategic goals.


Performance evaluation system, balanced scorecard, strategic management accounting, analytic hierarchy process

Cite This Paper

Taiyu Wang, Datsun Catian Montes. Establishment of Performance Evaluation System for Marketing Companies - Based on the Perspective of Strategic Management Accounting. Academic Journal of Business & Management (2021) Vol. 3, Issue 9: 5-8. https://doi.org/10.25236/AJBM.2021.030902.


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