Marketing Expenses Research Articles

Optimization of direct supply chains in the restaurant industry: Addressing key challenges through technological innovation

This study aimed to explore the potential of different supply channels in the restaurant industry, with a focus on optimizing direct supply using advanced technologies. By applying economic and statistical methods, the research analyses the role of large distributors and wholesalers in the United States food supply chain. While these supply chain participants support restaurant and manufacturer operations, they can also increase costs, reduce marketing and logistics control, and hinder the development of customer relationships. Direct supply presents significant advantages, such as improved brand loyalty, higher profit retention, and access to high-quality products. However, its growth is constrained by challenges like high marketing expenses and the implementation of same-day delivery. These costs include investments in advertising, technology platforms, CRM systems, and staff remuneration. Key obstacles to same-day delivery include staff shortages (especially drivers), high delivery costs, and inefficient logistics. The study suggests that technological solutions, including the development of direct access networks, automated promotional tools, and logistics infrastructure, can help mitigate these challenges. The Sample Box Marathon and Rgand Prime Fulfilment platforms are analysed as practical solutions that reduce costs and improve profitability. The findings of this research can provide valuable insights for producers and restaurants looking to optimize their supply chain operation

Міжнародний досвід бухгалтерського обліку маркетингових витрат

The international aspects of marketing cost accounting cover various approaches and practices that influence companies’ management decisions and financial reporting worldwide. Implementing International Financial Reporting Standards (IFRS) ensures the unification of methods for recognizing and classifying marketing expenses, contributing to transparency and comparability of financial and non-financial data. Different countries adapt these standards to their economic and regulatory characteristics, leading to variations in accounting practice. Analysis of international experience allows business entities to improve management strategies and increase cost efficiency. Studying these aspects is critical to ensuring competitiveness and stability in the global business environment. The article aims to summarize the priority international approaches to the recognition and measurement of marketing expenses in financial statements. The study used deduction, analysis, synthesis, and generalization methods. It is established that the primary documents regulating the accounting treatment of marketing costs include IAS 38 «Intangible Assets» (for capitalization of marketing costs, if justified) and IAS 15 «Revenue from Contracts with Customers» (for advertising and promotion costs related to contracts). One of the most promising types of marketing in today’s conditions is digital, which is confirmed by the amount of financing in European countries. The international standards governing the accounting of marketing costs are generalized. The results obtained can be used to improve domestic UAS and develop internal regulations for business entities. We see promising areas for further research in studying the issues of consistency between international and national accounting standards to identify common and distinctive features and areas for improving domestic regulations, as well as developing primary and reporting forms that will allow an objective reflection of their financial basis and serve as an essential source of data for management personnel. Keywords: marketing expenses, accounting, IFRS, marketing, advertising.

Is Pharmaceutical Marketing Ethical?

The pharmaceutical industry is expanding, and there are many new scientific breakthroughs in the modern day. As a result, moral concerns sparked by marketing strategies have led to intense global debates. Pharmacies are trying to market their products and maintain their competitiveness, raising concerns about potential conflicts between corporate interests and the fundamentals of medical ethics. This article takes a multidisciplinary approach, incorporating public health, bioethics, and regulatory frameworks to begin a thorough investigation of the complex ethical landscape surrounding pharmaceutical marketing. The background section shows how pharmaceutical marketing methods have evolved by closely examining empirical evidence and ethical perspectives. It demonstrates how the significant move toward direct-to- consumer advertising (DTCA) has altered the healthcare industry's operations. To illustrate how intricate modern marketing strategies are, the article closely examines various techniques, including sponsorships, patient assistance programs, physician detailing, and promotional materials. The piece's primary focus is its in-depth analysis of ethics, founded on the fundamental ideas of beneficence, justice, non-maleficence, and respect for individual liberty. Pharmaceutical marketing has been scrutinized ethically for an extended period. Opponents argue that practices such as advertising and compensating doctors to promote specific treatments are considered to breach medical ethics. Advocates argue that the current methods are beneficial for education and can be ethically utilized with adequate regulation. This study examines the various perspectives in the ongoing debate. Critics argue that drug marketing results in an excessive number of prescriptions for unnecessary medications. False information about diseases is circulated to create the perception that common illnesses require pharmacological treatment. Studies indicate that exposure to marketing is associated with increased prescription rates and expenses, with no apparent health advantages for the general population. Gifts and incentives provided to doctors for marketing purposes are viewed as manipulative and compromising the impartial examination of facts. Detailers advocate for expedited utilization of new medications before their efficacy and safety profiles are fully understood. Some argue that direct-to-consumer advertising prioritizes patients' desires over doctors' professional judgment. High marketing expenses, which are transferred to prescription pricing, create obstacles for individuals to get essential medications. Associates view marketing as a way to raise awareness for overlooked disorders and educate doctors about novel therapies. Advocates of marketing argue that false advertising is against the law and that physicians rely mostly on medical research when utilizing promotions. According to polls, numerous doctors believe that marketing does not influence them. Supporters also cite evidence indicating that patients are adhering more strictly to healthcare norms, and they argue that warnings provide patients with sufficient information to make informed judgments. Profits are used to fund future research projects that must be commercialized before the patent expires. Both parties utilize substantial evidence while also depending on assumptions regarding impacts. Critics argue that the objectives of marketing are inherently unethical in contrast to evidence-based prescribing. Advocates argue that with careful supervision, appropriate utilization is achievable, albeit adjustments may be necessary. There is limited research demonstrating the definitive effects of something as either harmful or beneficial. Choosing the correct strategy remains a challenging process that requires making compromises. Creating ethically good norms requires meticulous effort to prevent misconduct while also allowing for the dissemination of knowledge. This problem warrants a thorough examination from both an empirical and normative perspective.

Analysis of Enterprise Management and Marketing Strategy Innovation Based on Big Data Era

Abstract The improvement of the level of informationization and the development of network science and technology have prompted the transformation of marketing methods, and the requirements of the market for the management of enterprise marketing strategy are also improving. This paper integrates the process of enterprise management and enterprise marketing strategy construction, and constructs the model of continuous marketing ability according to the system of enterprise marketing strategy operation ability and marketing strategy construction process, and constructs the model of enterprise management and enterprise constant marketing ability. From the perspective of resources and competition, the enterprise marketing power model and marketing resource allocation model are proposed and analyzed. Combined with the market research data, the user groups of R Vehicles Ltd. are characterized. With the help of LDA method, the theme capture of multi-platform user evaluation text is carried out to establish the product word-of-mouth marketing model. According to the enterprise marketing grid resource demand, BP neural network is constructed to predict the enterprise marketing expenses and evaluate the efficiency of marketing resource allocation. The analysis shows that the company’s marketing staff salary accounts for 0.4909 of the total marketing resources, resulting in a waste of resources, and thus the company should adjust the ratio of marketing resource allocation, focusing on the input to output ratio.

GROWTH OF DIGITAL MARKETING IN THE POST-COVID ERA: A COMPARATIVE ANALYSIS OF PRE- AND POST-PANDEMIC TRENDS

Growing was digital marketing prior to the pandemic. Digital marketing knowledge and awareness increased, but more slowly. Few large brands considered it essential or a way to reach a wider audience worldwide. Furthermore, because they had smaller marketing budgets, nontraditional startups were the first to experiment with digital marketing. The COVID-19 pandemic has had a significant impact on how businesses operate. Many businesses are opting to conduct customer interactions and brand sales virtually via the internet due to health and safety concerns. The world has gone online, from clothing to food and medicine. The company experienced a total digital makeover overnight. The survey indicates that 66% of these companies have finished digital marketing tasks that previously seemed like a huge challenge, and 59% of these companies have increased their efforts in this area. All of the brands that had chosen to sell digitally kept doing so as the pandemic passed, and the world started to open up. Along with saving money on various traditional marketing expenses, they also produced better results. In fact, they have begun hiring more people and growing their teams for digital marketing, which offers marketing freshmen a lucrative career opportunity.In this study, we examine whether digital marketing has significantly expanded both before and after the COVID-19 pandemic. The responses of marketing managers from 100 Pune-based companies are used in a two-sample means test for this purpose. The findings indicate that during the COVID period, digital marketing has become significantly more important.

Product Hopping and Innovation Incentives

Abstract We study innovation incentives under “product hopping,” whereby an incumbent patents a minor modification of a pioneer drug (for example, a new delivery method) and promotes the modified version to shift demand from the original drug. We develop a model in which an incumbent races against an entrant to discover a drastic innovation. We show that product hopping can decrease the total research and development (R&D) investment for drastic innovation. Moreover, an incumbent only chooses to engage in product hopping when drastic innovation is sufficiently difficult. Although product hopping may boost ex-ante R&D for pioneer drugs, it comes at the expense of decreasing R&D for subsequent drastic innovations and consumer surplus through socially wasteful marketing expenses. Our results contribute to the policy debate on product hopping, welfare, and antitrust.

Green, green, it’s green they say: a conceptual framework for measuring greenwashing on firm level

This paper proposes a conceptual framework to determine a greenwashing indicator on firm level, based on five pillars of information that capture the key drivers of greenwashing: soft ESG data, textual self-representation, green marketing expenses, green virtue for the apparent green performance, and hard ESG data as a measure of the real green performance. The proposed framework is built on a literature review of greenwashing typology and drivers and can be applied to a broad set of firms at the same time, while most existing approaches are built on a detailed investigation of individual cases. The greenwashing indicator in our framework is based on the difference between real and apparent green performance. This approach allows the implicit calculation of the real green performance using the concept of a firm misconduct factor that helps to identify the greenwashing indicator without knowledge of the real (and often hard to measure) green performance of a firm.

An Economic Analysis on Marketing and Brand Awareness of Rifit Plus (Herbicide) in Ghazipur District of Uttar Pradesh, India

The study aims to present an Economic Analysis on Marketing and Brand Awareness of Rifit Plus (Herbicide) in Ghazipur District of Uttar Pradesh, India. It was discovered that two marketing channels were involved in the sale of Rifit Plus (an herbicide) in the Ghazipur district of Uttar Pradesh. These channels were Channel 1 for producers, Wholesalers, and consumers and Channel 2 for producers, wholesalers, retailers, and consumers. Channel 2 is the marketing channel that respondents in the study area most frequently cite as preferable. In channel 1, the overall marketing expense is Rs. 48, the total marketing profit is Rs. 120, and the channel's marketing effectiveness is 2.55%. The overall marketing expense for channel 2 is Rs. 65, the total marketing margin is Rs. 125, and the marketing. Channel 2 is the most popular marketing channel among respondents in the study location. Total marketing cost in channel 1 is Rs. 48, total marketing margin in channel 1 is Rs 120, and marketing efficiency in channel 1 is 2.55%. Channel 2 has a total marketing cost of Rs.65, a total marketing margin of Rs.125, and a marketing efficiency of 2.37%.

Impact of Search Engine Optimization Dimensions on SME Companies using Online Promotion in Malaysia

This study aims to investigate the influence of Search Engine Optimization (SEO) aspects on Online Promotion among Malaysian SME companies. The literature identifies four SEO dimensions that influence Online Promotion: SEO Connectivity, SEO Competitiveness, SEO Experience, and SEO Techniques. The online survey received 153 responses from Malaysian SME service providers. In addition to descriptive statistics, the data were subjected to Partial Least Squares-Structural Equation Modelling (PLS-SEM) analysis. The proposed framework builds a strong relationship between SEO Dimensions and Online Promotion for Malaysian SME businesses. According to the analysis findings, there is a significant relationship between SEO Competitiveness and Online Promotion for Malaysian SME businesses. In addition, the data found a significant relationship between SEO Experience and Online Promotion. The value of SEO Competitiveness and SEO Experience, as well as the responses to the study, show that these tactics are frequently used in Online Promotion for SME companies in Malaysia. The findings will help company decision-makers enhance their internet presence and reach. It may result in decreased marketing expenses and a rise in new clients, consequently boosting the company's sales revenue.

The Effect Of Environmental Performance On Profitability With Environmental Disclosure As Moderating

Profitability describes a company's capacity to generate profits. Profitability is typically increased by implementing a nonexistent budget system, reducing marketing expenses, and implementing other asset management strategies. However, asset management is not the only factor affecting profitability in this instance. Environment, society, and economy have a fundamentally interdependent relationship. The company's existence in the environment has direct or indirect effects on the environment and social reality. Additionally, the company has great potential to alter the community's environment; therefore, the company's profitability improvement strategy must incorporate environmental considerations. This study focuses on 15 companies listed on the Indonesia Stock Exchange in 2018-2020 that received environmental performance ratings from PROPER. Quantitative research utilizing secondary data is conducted in the present study. Purposive sampling was used to carry out the sampling technique. Multiple moderation linear regression analysis, classical assumption testing, and hypothesis testing were employed in the investigation. The results indicated that environmental performance had a positive and statistically significant effect on profitability, with a significance level of 0.000. With a significant value of 0.000, the environmental disclosure variable strengthened the relationship between environmental performance and profitability.

Investigation on fish marketing system in Rangpur town of Bangladesh

The present study was conducted on the fish marketing system of Rangpur town to determine specific marketing channels, fish trading, marketing costs, and margins at various levels. The overall marketing cost of fish for aratdar was estimated to be Tk. 0.727, paiker, Tk. 6.396, and retailer, Tk. 4.024 per kg of fish. The total cost of the fish for the various middlemen was Tk. 12.888. Aratdar commission, transportation, personal expenditures, waste, icing, wages and salary, market toll, rent and power, packing materials, loading and unloading, phone bill, grading, and security were all cost items. Paiker has the greatest marketing expenses (Tk. 6.396) due to greater aratdari commission and transportation costs. Paikers' average net profit was Tk. 8.604 during the peak period and Tk. 9.604 during the lean period, Aratdars' average net profit was Tk. 3.516 during the peak period and Tk. 4.498 during the lean period, and Retailers' average net profit was Tk. 16.690 during the peak period and Tk. 17.809 during the lean period per kg of fish. Traders and customers faced a variety of issues, including a lack of input on time, a lack of money, a high interest rate on credit, a shortage of fisheries equipment, price volatility, a low price, political instability, a lack of physical facilities, insufficient storage space, and so on. The study will serve as a foundation for future research into the development of the fish marketing system in this area.

Empirijsko modelovanje stope popunjenosti kapaciteta hotela dinamičkim panel podacima

The previous research studies used mainly the occupancy rate as one of the key indicators of hotel performance. As the hotel occupancy rate varies both throughout the year and for different types of hotels, the use of panel data is more appropriate and more comprehensive compared to the cross-sectional data or time series, which have so far been most commonly used in similar research. Also, the previous research did not take into account the great heterogeneity among the analyzed hotels, nor the correlation of the occupancy rate in relation to its past values. By using the generalized method of moments within the dynamic panel data model, it is possible to take both properties into account. The analyzed data pertain to the hotel industry of Spain. Specifically, the given panel data include a sample of 49 hotels observed over a period of 12 years. The application of dynamic panel analysis shows that the values of hotel occupancy rate are influenced by the values of hotel occupancy rate with a lag one, as well as the values of total marketing expenses with a lag one. It was further determined that the values of incentive management fees, as well as the average daily rate and the consumer price index also have an impact on the observed variable. We are convinced that the presented analysis results will be of significant benefit to hotel managers.

ETUDE DES FACTEURS D’OPTIMISATION DE LA VENTE DANS UNE ENTREPRISE TABACICOLE : « CAS DE LA GLOBAL MARKET MOVERS SARL »

The present research focuses on the study of the factors of sales optimization in a tobacco company. The reasons for undertaking this study were to identify and analyze the explanatory factors of the optimization of the sale in the commercial company in general and in a tobacco company in particular, in order to highlight their influence in the optimization of the productivity of this one and to have an idea on the evolution of the sales of this company in order to release the gaps which exists between the realized turnover compared to the various expenses related to the marketing and the distribution
 The results of this study proved that the factors of optimization of the sale of the GMM/Isiro would be the implementation of an effective marketing policy which would bring the product closer to the consumers and a good management of its sales force by starting with the recruitment, the training, the remuneration, the animation, the control and the evaluation. The correlation coefficient is 0.4873 > 0 : therefore there is a presumption of a positive correlation between turnover (Yt) and marketing expenses (X_t), i.e. the two variables move in the same direction : if marketing expenses increase, turnover also increases and if marketing expenses decrease, turnover also decreases ; the coefficient of determination is 0. 2375 i.e. the model is globally explained at 23.75 % by the endogenous variable (the turnover) which depends on the exogenous variable (the marketing expenses); in other words on the 100% of the sales realized by the GMM, 23.75 % are realized according to the marketing expenses The remaining 76.25% are explained by other variables than marketing expenses such as preference, price, taste, environment, product availability or permanence, agent motivation, habit, etc.

Conceptual Structure of the Insurance Company's Customer Database Management System

Purpose of research is to develop a conceptual structure for managing the customer database of the insurance company based on the integration of models of data mining and system dynamics. The implementation of the conceptual structure involves clustering the customer database, modelling the dynamics of the customer database and developing strategic goals for each segment of the customer database in order to increase customer lifetime value.Methods. The article presents a theory-multiple model of the insurance company activity in the context of customer relationship management, which made it possible to determine the logical structure, system relationships as well as a set of functions performed within this process.Results. The proposed conceptual structure of the customer relationship management system includes tools for analyzing key indicators of the customer database, segmenting the database using several clustering methods and structuring by indicators of customer's profitability, satisfaction with insurance services as well as strategizing sales development for each customer segment, which includes the formation of management decisions in the form of marketing activities, optimizing costs and expenses in promoting services on the market due to rational and competent positioning.Conclusion. Based on the task set, an algorithm that allows analyzing the customer database by key indicators, segmenting, structuring customers and forming sales development strategies of the insurance company aimed not only at retaining existing customers but also at increasing the value of each one by increasing customer lifetime value and increasing sales for each cluster as well as increasing the volume of insurance premiums by attracting new customers is proposed.

Real earnings management practices for meeting earnings benchmarks: Indian evidence

This study examines whether managers of Indian companies engage in earnings-increasing real earnings management practices, i.e., overproduction and reduction in discretionary expenses, viz., research and development (R&D) expenses and selling, general, and administrative (SG&A) expenses, to meet two important earnings benchmarks, i.e., avoiding losses and sustaining last year’s earnings. It further examines reduction made in three components of SG&A expenses, viz., marketing (MRK) expenses, welfare and training (W&T) expenses, and other general and administrative (OG&A) expenses, with respect to the same. This study analyses large samples from panel data of Indian companies listed on National Stock Exchange of India during the period 2000 to 2016. The analysis is based on the production cost model of Roychowdhury (J Account Econ 42(3):335–370, 2006), the R&D expense model of Gunny (Contemp Account Res 27(3):855–888, 2010), the SG&A expense models of Roychowdhury (2006), Cohen and Zarowin (J Account Econ 50(1):2–19, 2010), Gunny (2010), and Badertscher (Account Rev 86(5):1491–1518, 2011). Additionally, the study based its analysis on modified estimation models recently developed by Srivastava (Rev Account Stud 24:1277–1316, 2019) of production cost and discretionary expenses. The modified estimation models of Srivastava (2019) provide control for firm’s strategy which is an important determinant of firm’s investing decisions, especially for discretionary expenses. Consistent with Srivastava (2019), the modified estimation models exhibit substantially higher explanatory power for SG&A expenses and its components in comparison with other models. The results indicate that managers are likely to overproduce to avoid losses and to sustain last year’s earnings. This insight, however, is not supported when control is provided for firm’s strategy. Managers do not reduce spending on R&D expenses to meet earnings benchmarks. They do reduce spending on SG&A expenses for the same, which again, however, is not supported after controlling for firm’s strategy. The results pertaining to components of SG&A expenses suggest that managers reduce spending on all of its three components, i.e., MRK expenses, W&T expenses, and OG&A expenses, to avoid losses. The evidence of reduction in spending on the latter two components for the same is reinforced when control for firm’s strategy is taken into consideration. To sustain last year’s earnings, managers appear to reduce spending only on W&T expenses. This evidence, however, is not supported after controlling for firm’s strategy. Overall, the findings indicate that managers in India are more likely to manage W&T expenses to show earnings in line with desired benchmark level.

Strategi Perencanaan dan Biaya Pemasaran yang Efektif bagi UMKM Mitra Binaan PT. Semen Indonesia Tbk

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia play an important role in the economy, as they contribute to 57-60% of national GDP and employ 97% of all labors in the country. Besides raising capital, the main problem of MSMEs are marketing their products. Most MSME businessmen are merely product-oriented, not consumer-oriented and tend to focus only on fulfilling their families’ needs. So do the Fostered Partners of PT Semen Indonesia. After we conduct a training session, an FGD grouped by types of business, and knowledge sharing on web-based technology, MSMEs should be able to solve marketing-related problems and always budget marketing expenses.

Nonprofit Marketing Expenses: Who Spends More than Others?

ABSTRACT Marketing techniques are well-accepted practices in today’s nonprofit organizations. Still, existing research on nonprofit marketing focuses on a small number of cases, and little is known about the sector-wide marketing practices. This study examines how a nonprofit’s marketing endeavors, measured by the percentage of expenses spent on marketing, vary across organizations, depending on such organizational contingencies as revenue mix, service type, and organizational activities. The analysis of the 2012 Statistics of Income Sample data shows that the proportion of marketing expense in total expenditure is positively associated with the proportions of commercial income and charitable contributions in total revenue and negatively with the proportion of government grants. The results also reveal that the proportion of marketing expense is more strongly associated with commercial revenue than with donation revenue, which implies that the current marketing practices have a stronger emphasis on increasing sales of goods and services. The findings also show significant differences across service types, as arts and environmental organizations spend more on marketing while health and human service organizations spend less than others.

DIRECTIONS OF ADVISORY SUPPORT FOR USING THE MECHANISM OF PUBLIC-PRIVATE PARTNERSHIP IN ENHANCING THE EFFECTIVENESS OF ENVIRONMENTAL LOGISTICS

Introduction. Search of ways of solving of ecological problems is significance on the current stage of economic reforming of Ukraine. Development research for minimization of ecological externalities for society is actual too. Search of different mechanisms and order of the organizational and financial provision of solving of public problems is substantial for reforming considering the limited the state and local budgets also. Methods: The dialectical method of cognition and a systematic method for studying the issues of advisory support for using the mechanism of public-private partnership in the system of ecological logistics, as well as: analysis, synthesis, analogy, expert method, generalization method were used. The comparative analysis method was used to analyze the role of the public-private partnership mechanism in solving of public problems, the expert method was used to reveal the features of advisory support for the use of the public-private partnership mechanism, the analysis, synthesis and analogy methods were used to determination of approaches for solving environmental problems at the economic level, generalization method to form the conclusions of the study. Results. Expediency of strengthening of competitive position of business entities on the basis of optimization of transport expenditures, volumes and duration of storage of commodity and material resources and products have been proved. This is connected with theoretical direction of eco-logistics. Description of aim marks of development of ecological logistics have been represented. Legislative characteristic: the concept of “public and private partnership” and its advantages, objects and signs of PPP, forms and PPP contract areas have been represented. Four-stages algorithm of advisory support of use of public-private partnership contracts have been substantiated in eco-logistics within the next four stages: 1. search of competitions of state financing of PPP projects and participation in them; 2. search the best partners for realization of PPP projects; 3. substantiation of directions of optimization of market expenses; 4. adjustment of system of strategic and operational management. Discussion for further research are to divide competency between state and privates partners of public-private partnerships and to balance between economical and ecological efficiency in the eco-logistics projects. Keywords: eco-logistics, public-private partnership, advisory support, management, cost-effectiveness, eco-efficiency.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE

This study aims to examine and analyze the influence of intellectual capital on financialperformance. The design of this study uses explanatory causality design. The population usedin this study is a company listed on the IDX specifically the property and real estate sector forthe period 2012-2017. The analysis method uses multiple linear regression analysis and dataanalysis. The sample selection technique uses purposive sampling.The results of this study partially show that VACA, VAHU variables influence financialperformance (ROA). Whereas STVA and marketing expenses have no effect on financialperformance (ROA). Simultaneously it proved to have an effect on financial performance. Thefindings of this study are the ability of companies to manage efficiently and effectively existingresources, and respond well to the market.Keywords: Intellectual Capital, Marketing Expenses and ROA

A Perspective Over Modern SMEs: Managing Brand Equity, Growth and Sustainability Through Digital Marketing Tools and Techniques

On their way towards assuring growth and long-term sustainability, many modern small and medium sized enterprises (SMEs) from the European Union have set building a stronger brand as one of their primary goals. To achieve this, an integrated framework for managing the continuous enhancement of their brand equity level by adopting digital marketing tools and techniques (DMTTs), has increasingly become a necessity for most of the modern SMEs. However, even if such an approach provides plenty of benefits, such as better audience targeting and reduction of traditional marketing expenses, implementing these complex processes in their business models poses a series of challenges like choosing the best selection of DMTTs. For this reason, a conceptual model is proposed in the first part of the paper, with the aim to highlight a framework that will help underline the links between DMTTs and other key elements that can provide an increase in brand equity of SMEs, thus contributing to growth and enhancing the sustainability level. Following the proposed model, research aimed at two main directions has been conducted in the second part. The first direction was to analyze the degree in which modern SMEs from the European Union located in Romania dedicate themselves toward embracing sustainability goals and principles. The second one represents an analysis using also the SPSS software solution on the most used selections of DMTTs mentioned in the presented conceptual model. The results obtained provide a starting point for those modern SMEs that choose to follow the path of sustainability by creating and enhancing their brand equity through DMTTs.