يلعب التسويق (Marketing) دوراً في تحديد مكاسب الشركة، لا يقل في الأهمية عن دور المحاسبة، ومن المتعارف عليه أن التقارير المالية للشركة هي التي يتم استخدامها في تحديد مستوى الأداء بغرض اتخاذ قرار استمرار الشركة على النمط نفسه أم تعديله. لكن بعد الانتهاء من هذه الدورة، ستتضح ضرورة إشراك التسويق (Marketing) في عملية التقييم هذه للحصول على صورة موضوعية وشاملة عن مستوى أداء الشركة والحكم عليه.

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