Onderzoeksartikel

Besluitvorming over concerncommunicatiebudgetten bij twintig Nederlandse beurgenoteerde ondernemingen

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Abstract

In The Netherlands, the private as well as the public sector every year spend billions of Dutch florins, on communication. In the year 1991 for advertisements only, the total expenditure was Dfl. 8,1 billion and this figure is expected to reach Dfl.12 billion in the year 1996. The total expenditure on communication, consisting of marketing communication and also public relations, internal communication, investor relations etc., is of course even higher. It is extremely difficult, however, to compute the total expenditure on all forms of communication. Not only is there obscurity about the method used to determine the budget for communication, but also about the process of budgeting. The literature on this subject is very limited and almost solely describes the budgeting methods for marketing communication, in particular advertising. Therefore the authors have chosen for an analysis of the decision making process regarding communication budgeting on a corporate level. For this reason a semi-structured questionnaire was set out to the responsible persons for communication on corporate level, at twenty Dutch companies with a stock exchange quotation in Amsterdam. The results of this research showed that only in 6 cases the objective and task method, which is regarded as the best alternative to the ideal marginal analysis method, was used to determine the budget. In all other cases (14) other, less professional methods, such as historical extrapolation, all you can afford and percentage of sales, were used, sometimes in combination with the objective and task method. Finally a more process-oriented method of budgeting is recommended, in which the “linking-pin” function of budgeting is made explicit.

How to Cite:

Van Riel, C. & Van Den Broek, M., (1992) “Besluitvorming over concerncommunicatiebudgetten bij twintig Nederlandse beurgenoteerde ondernemingen”, Massacommunicatie : Wetenschappelijk Kwartaaltijdschrift voor Communicatie en Informatie 20(4), 267–286.