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recipe to regain relevance that is lost in basing product decisions on historical cost data. Budget variance and sunk project costs, remain that – sunk and not relevant to progressive marketing pursuits. It is only evidence of what happened and not what will happen in the future. The market forces are too dynamic to depend on historical data. Luckily we have tools and technology to provide live and current data that can help simulate the market place for key decisions on the powerful marketing Ps. The presentation of such data does not require the rigour accountants put through to get the historical data out for management consumption. Competitor price ladders, new market positioning, brand attributes are now available on real time platforms. The pace of executing the insights that are available now helps create distinct competitive differences. This is what I think is the escalator, that will shape and disconnect from dysfunctional dilemmas created by over reliance on past though factual but irrelevant data. This is a strategic discontinuity. Returns from marketing investment will now have to be measured almost on real time basis, and swift decisions with a full 58 MAL25/18 ISSUE Customers demand targeted products to suit their needs. These needs change from time to time. Customers and consumers have insatiable needs that require customization of products to suit them. The strategic canvas cannot be held static. Sustainable profitability of business operations demands that the market place remains the centre of activity. Indeed, this is the point of reference and the centre of creativity where marketers play their game. The insights for key decisions origi- nate from this place. view of market forces deployed. Product homogeneity, mass production, standardization (of product and costing) process manufacturing, are some of the rock beds for adoption of standard product costs. However, technology and changing customer choices have made it a challenge for strategic marketing pursuits to hang on that. This has become the enemy of relevance in terms of utility of past financial data in making marketing decisions. Customers demand targeted products to suit their needs. These needs change from time to time. Customers and consumers have insatiable needs that require customization of products to suit them. The strategic canvas cannot be held static. Sustainable profitability of business operations demands that the market place remains the centre of activity. Indeed, this is the point of reference and the centre of creativity where marketers play their game. The insights for key decisions originate from this place. Owners of capital are driven by sustainable returns. This can be defined in many diverse ways – it is commonly