INTEGRATING MARKETING PERFORMANCE AND FINANCIAL DISCIPLINE: A VALUE-BASED MANAGEMENT FRAMEWORK FOR SUSTAINABLE GROWTH
Keywords:
Marketing Performance, Financial Discipline, Customer Equity, Cash Flow, Value-Based ManagementAbstract
Background: Marketing activity is often evaluated through reach, traffic, leads, or sales while finance evaluates margins, working capital, liquidity, and risk. When these views remain separated, growth can consume cash and customer acquisition can destroy value.
Aims: This article develops a value-based management framework that connects marketing decisions with revenue quality, margins, cash conversion, customer equity, and financial resilience.
Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.
Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.
Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
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