Every year, more and more scientists and practicing economists explore such categories as «marketing» and «management», providing material for further reflection and analysis. Currently, the interpretation of marketing as a function of management is inferior to understanding it as a holistic concept of management, the so-called business philosophy. New directions of economic development to ensure its long-term economic growth require a deeper rethinking of the role of marketing in the activities of industrial enterprises in order to increase their competitiveness and identify it as a powerful factor in modernizing individual businesses and the economy. Strategic marketing today is necessary for the company, as it facilitates its rapid adaptation in the face of intense competition and the presence of a non-price aspect of this struggle. The purpose of the study is to study and combine strategic management and marketing, forming such a category as strategic marketing. Because it is known that strategic marketing emerged at the last stage of the evolution of marketing management. The basis of strategic marketing is to achieve sustainable competitive advantages in the market. During the development of a competitive marketing strategy, the company strives for successful and long-term work in the market. There is no one-size-fits-all strategy. It all depends on various factors: the industry in which the company operates, the capital and experience of the firm, competitors in this field, the creative approach of each company to stand out among others and the innovative approach. Only by considering all these factors, the company can build its personal, unlike all others, marketing strategy. Thanks to the management carried out by means of achievements of modern management and on the basis of marketing philosophy of management and control, the modern enterprise can achieve realization of the strategic purposes and increase not only own level of competitiveness, but also economy as a whole. Thus, modern economic development makes it possible to assert that the management of the enterprise and the adoption of not only operational but also strategic management decisions are significantly influenced by the marketing activities of the enterprise. Here it is necessary to understand not the narrow influence of various elements of marketing (advertising, sales, distribution, etc.), but its complex manifestation. This is due to the fact that until today, marketing has been closely linked to management, as marketing technologies and tools are evolving and beginning to penetrate and be used in the work of all departments at all levels of enterprise management. This gives grounds to assert that through a comprehensive assessment of the effectiveness of marketing activities can assess the effectiveness of management decisions and the success of enterprise management, as well as to give an opinion on the prospects for further development.
Management accounting as an effective tool of management of a modern enterprise
