Controlling the Costs of Marketing of an Industrial Enterprise

Volodymyr Voskalo and Olha Hrytsai ()
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Volodymyr Voskalo: 'Lviv Polytechnic' National University, Lviv, Ukraine
Olha Hrytsai: 'Lviv Polytechnic' National University, Lviv, Ukraine

Oblik i finansi, 2017, issue 3, 21-27

Abstract: The purpose of the article is to reveal the features of controlling the costs of marketing of an industrial enterprise. It has been established that the operating accounting system of marketing expenses cannot be used to substantiate administrative decisions and to carry out control in this sphere. To achieve the strategic and tactical goals of the company, it is necessary to improve the process of controlling marketing costs. For the effectiveness of organizing the control of marketing costs, the purpose, tasks, sources, objects, subjects of control and control procedures are defined. Sources of marketing spending control are divided into documentary and informational. The first ones – the primary documents are taken from the accounting for marketing costs, and others – the planned information and the current legislation. It is proposed: 1) to introduce on the industrial enterprises such a mechanism of control as budgeting; 2) supplement the existing budgeting system of enterprises with a separate budget for marketing costs, which will be a prerequisite for monitoring their effectiveness; 3) use the algorithm developed and approved by the marketing budget; 4) use the developed scheme of the relationship of analytical and synthetic information when forming the price and drawing up a planned estimated calculation.

Keywords: marketing costs; control; budgeting; estimates; information; sources of control (search for similar items in EconPapers)
Date: 2017
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