Tran.T.T.T
Odessa National
Polytechnic University, c.Odessa
Features defining the essence of
marketing costs
Marketing costs take a
larger part of the total cost of each enterprise. The effect from marketing
activities directly affects the production and sale of products in the market.
However, the lack of a common and clear definition of this concept even in the
legislation makes it difficult to research and analyse.
In paragraph 19 of P (S)
BU 16 "Expenses on sales" with a list of all cost elements, which
include the following costs associated with the implementation of the (sales)
of goods (products, works, services) [1]:
− cost of
packaging materials for packing of finished goods in warehouses of finished
products;
− costs for the
repair of containers;
− salaries and
commission bonuses to sellers, sales agents and employees of offices providing
sales;
− costs of
advertising and market research (marketing);
− costs of
pre-sale preparation of goods;
− travel
expenses of employees engaged in marketing;
− costs of
maintaining fixed assets, other tangible fixed assets associated with the sale
of products, goods, works and services (operational leasing, insurance,
depreciation, repairs, heating, lighting, security);
− costs of
transportation, handling and insurance of the finished products (goods),
freight forwarding and other services related to the transportation of products
(goods) in accordance with the terms of the contract (basis) of supply;
− costs of
warranty repair and services;
From this list, we could
see that, firstly, "marketing costs" occupies only a small portion of
many elements in the sales expenses. Secondly, what we see in those paragraphs,
may not show the essence and features of these costs.
The ambiguity of this
concept is an opportunity for research scientists to express their opinions and
to give a clear statement. There are different approaches to the definition of
the enterprise marketing expenses, which are presented in Table 1.
Table 1 -
Some concepts of marketing costs
|
Author |
The concept of
"marketing costs" |
|
Tax Code of Ukraine [2] |
the cost of services in placing of the
products of the taxpayer at the points of sale, services for the study,
research and analysis of consumer demand, the introduction of goods (works,
services), the taxpayer databases of sales, services for the collection and
dissemination of information about products (works, services) |
|
G.L Bagiev, M.Tarasevich B., H. Ann [3,
P. 216] |
the totality of the costs necessary to carry
out marketing activities and marketing events on the formation and
reproduction of demand for goods and services. |
|
Chaykovska І.V.,
Plotnikov SV, Pochernin VM [4, P. 47] |
it is the aggregate cost of the enterprise on
the analysis of market opportunities, developing a set of marketing events, their embodiment in the life of the control of
marketing |
|
Feder R.A [5, 47] |
costs associated with the sale of goods (such
as advertising, the seller’s commission) or distribution (for example,
transport costs); this is one of the types of operational and time expense. |
|
Piercy N. [6, P. 5] |
funds that
the company spends on advertising and marketing. |
|
Pritichenko T.I, Rudenko Y.V [7] |
enterprise means accompanying the analysis and
realization of marketing technologies directed towards the development of
brand product / service, sales staff, the company as a whole and capable of
gross profit growth. |
|
J.L Thomas T. Nagle [8,9] |
the totality of costs, which are necessary for
the implementation of marketing activities and marketing events for the
formation and reproduction of demand for goods and services |
|
Egorov S.E, Volkova O.A [10] |
These costs ensure the realization of goods
having an investment character, which can bring a lot of revenue in the
future |
|
Bakhareva Y.V [11] |
It is the aggregate of all expenses of the
enterprise, necessary for the implementation of marketing activities |
Looking at the work of
scientists of the above, we can conclude that there are different opinions
about the concept of marketing expenses. They are as follows:
− complement
and define the theoretical concept of "marketing costs" on the basis
of legislation or a personal research each author;
− clarify the
economic substance of marketing expenses;
− each of these
conclusions gives different views on the composition of the marketing costs.
Thus, according to
our opinion, the marketing expenses include the nature of operating expenses
that are directly related to the production activities and sale of products on
the market. The importance of these costs for the company's development is
obvious therefore, it is necessary to create a system of management of account of
these costs, suitable for each company according to their scale.
References
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электронный портал «Закон2». – Режим доступа http://zakon2.rada.gov.ua/laws/show/z0027-00
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