Abstract

Wu, Wann-Yih and Fu, Chen-Su*

This study applied means-end chain analysis and the concept of marketing audit to develop a hierarchical cognition of marketing audit model of services officer cognitions toward marketing planning processes. The hierarchical cognition of marketing audit model revealed the marketing audit checklists that should be prioritized by managers, how managers can satisfy their employees to achieve their goals and how companies can obtain valuable resources needed to enhance competitive advantage. Ultimately, by applying the hierarchical cognition of marketing audit model and the resource-based view, researchers can perform firmspecific marketing audits, identify core marketing competences and explore new business opportunities. By properly and effectively using core resources, businesses can achieve sustainable competitive advantage by creating value for both customers and employees.