Marketing costs include. Marketing costs: cumulative, fixed and variable. Documentation of marketing services provided by a specialized organization

Marketing costs should initially be divided:

1) for the costs associated with the organization and maintenance of the marketing service (department):
- a) the costs of salaries of personnel of marketing services;
- b) depreciation charges;
- c) operating costs and others associated with the normal operation of the marketing service;
2) costs associated with marketing activities, sales marketing plan... These costs can be divided by the type of marketing mix ( marketing-mix) into several components, taking into account marketing research and analysis:
- a) the costs of activities related to product development and commodity policy, investments in the brand;
- b) costs of events related to pricing policy;
- c) the costs of activities related to the promotion of products (both costs of promotional activities and losses from discounts);
- d) costs of activities related to the implementation (marketing);
- e) the costs of activities related to the research and analytical activities of marketing.

IN general view the structure of marketing costs is shown in Fig. 1.5.

At the same time, the costs associated with marketing activities are also heterogeneous, for example, the costs of advertising in the print media (media) consist of different types costs: for content development, creation of an original layout, placement. While not every cost group can be managed, each needs to be tracked.

Figure: 1.5.

The profit can be planned, but the actual profit made can be calculated. This is already the function of an accountant. Not all expenses can be accounted for in the tax base for income tax. Therefore, there are costs that reduce the tax base only partially, within the limits. And therefore, the marketer needs to remember that costs, from this (accounting) point of view, can be normalized (limited in size) and non-standardized (unlimited and fully taken into account in the cost price). The accounting of such expenses has its own peculiarities.

Marketing and advertising expenses, as well as expenses for management activities, reduce taxable profit. However, these costs are difficult to control, which is why controllers have a lot of complaints about marketing costs. And this is what marketers need to know when budgeting for marketing. The main reasons for the refusal of tax authorities to recognize such expenses is the lack of economic effect in cost confirmation 1. For example, if marketing research ordered from the outside did not work, then the organization will find it difficult to defend its case.

events held through the media and telecommunications networks;
light and other advertising;
participation in exhibitions, fairs, expositions, window dressing, sales exhibitions, sample rooms, showrooms;
production of brochures and catalogs;
markdown of goods that have lost their properties during exposure. In other words, non-standardized costs - this is mainly the cost of ITC advertising, and standardized - costs for BTL-advertising.

Example 1.5. The company's revenue for certain period amounted to 1000 thousand rubles. The company spent 200 thousand rubles on marketing for this period. Moreover, 100 thousand rubles. classified as non-standard.

Answer: 100 + 1000 -0.01 \u003d 110 thousand rubles.

In other words, 90 thousand rubles. the company will pay out of the profits, so it must carefully analyze advertising costs and try include them in non-standardized ones.

Feasibility of many costs for marketing activities raises many questions. Most Western sales promotion techniques and techniques in russian conditions just don't work or give a negative result. Many experts often ask the question: at what stage of business development is the cost of analytical marketing economically justified? The answer, in their opinion, depends on the size of the company's product line, the degree of its diversification, financial capabilities and, possibly, ambition. At the same time, the heads of companies are faced with other problems associated with marketing costs, such as the optimal advertising budget, the costs of sales activities, the place of these costs, mostly in the composition of indirect costs. The inclusion of these costs in indirect (fixed costs) is not entirely correct, but it greatly facilitates the calculation (Fig. 1.6).

Figure: 1.6.

Example 1.6. Let's turn to the data of example 1.5.

Variable costs - 1000 rubles.

Fixed costs - 20,000,000 rubles.

Additional marketing expenses - 3,000,000 rubles.

Invested funds - 100,000,000 rubles.

The expected return on investment is 10%.

Planned sale price - 2500 rubles.

How many products do you need to sell to generate the right amount of profit, pay workers wages, pay bills and offset marketing costs?

From here N -22 000 items.

Hence, to compensate additional expenses for marketing, it is necessary to manufacture and sell 2,000 more products.

This is something marketers need to keep in mind. Any marketing expense must be offset by an increase in projected sales.

Consider the costs associated with the organization and maintenance of the marketing service (department) (see Fig. 1.5). These costs include:

wage fund (payroll): fixed part wages, bonuses, bonuses, processing, part-time salaries;
social programs of the company: social package, material assistance, in-house events;
the cost of attracting, dismissing, rotation of personnel;
equipping new jobs;
personnel training and development;
travel expenses related to training;
travel expenses related to the internship;
subscription to periodicals, the cost of literature.

Mityukova E.S. Tax planning: over 60 legal schemes. M.: IC, 2016.S. 81.
tax code Russian Federation (part two) dated 05.08.2000 No. 117-FZ.
ATL (above the line) - complex marketing communications, including traditional (classic) types of advertising.
/? 7X-advertising (below the line) - the abbreviation BTL means “below the line.” According to legend, once the head of the marketing department of a large American company, approving the budget, cut off part of the marketing activities with a line and determined the amount of the budget for those below the line, for example , 20% of the total budget. Thus, above the line are the activities, the costs of which are easy to calculate, and below - those, the costs of which are difficult to calculate accurately.

In the previous articles of our magazine devoted to marketing function, we touched upon a number of organizational issues: the structure of the marketing service, job descriptions of employees of marketing departments, etc. The next topic is the determination of marketing costs. We delivered this topic to the number based on the following arguments. Most firms are now experiencing resource constraints. Exceptions are possible, of course, but the dominance of austerity in financial resources exists. In this situation, it becomes quite real to shift marketing costs to "later", partly due to a lack of understanding of the importance of this management function, partly due to a lack of knowledge in the field of resource maneuvering within the marketing function. In this regard, while preparing an article for the issue, we asked our clients to send us their marketing budgets broken down by article. The results of our generalizations, as well as additions from the statistics of the American Association of Banking Marketing, the American Association of Apparel Manufacturers, and the American Retail Association are in front of you. Perhaps some of the cost items will seem irrelevant to you in your conditions. Nothing wrong. Just put "0" against these lines for now, but be sure that sooner or later they will come in handy.

So, marketing is aimed at creating and maintaining a positive image of the organization, maximizing the use of its resources to identify, promote and meet market needs for products and services on a profitable basis. In this context, from the standpoint of determining cost items, 4 blocks can be distinguished within the marketing function:

A. Advertising.

a) motivating the client to purchase or use a product-service that provides benefits, guarantees or satisfaction to the user,

b) transmission of information aimed at strengthening the reputation or position of the advertiser.

B. Marketing research... The use of various methods and tools on an ongoing and systematic basis to analyze information related to:

Analysis of this market:

Who is the current and potential client.

Geography of placement of clients.

What products and / or services the client wants and what he really needs.

Where the client prefers to receive the services or how and when they should be provided.

What are the conditions for competition.

Satisfying the needs of existing or potential customers or their wishes.
Evaluations of existing or potential customers in terms of products or services provided, personnel, policies and procedures, etc.

B. Public Relations. An ongoing and ongoing program of action designed to involve the firm in the social, cultural, educational, environmental and economic life of a region or a larger administrative entity (eg a country).

D. sales promotion. A set of actions to enhance the effectiveness of advertising and customer contact programs by increasing awareness and knowledge about products or services at their points of sale.

We present these well-known truths with one single purpose - to link the upcoming cost lists with the above marketing blocks. Now let's move on to cost items.

7. Acquisition of places at trade exhibitions, fairs, etc.

15. Cost of photography and payment of models participating in advertising.

17. Posters, displays, etc., placed inside the company for advertising purposes.

COST OF MARKETING RESEARCH

1. Research on preliminary testing of advertising and advertising effectiveness.

2. Payment for marketing research consultants.

3. Research related to the introduction of new products and services.

4. Research related to the company's image; public opinion research.

5. Quarterly, semi-annual and annual sample market research for the degree of penetration and perception.

6. Testing and evaluation of sales promotion activities.

Ultimately, all costs are directed towards conducting research on the potential of new products and services, market share, selection of branches and subsidiaries, company image, advertising effectiveness and preliminary testing of proposed public relations projects.

PUBLIC RELATIONSHIP COSTS

2. Celebration of anniversaries and significant dates.

4. Awards for charity events.

5. Calendars.

6. Greeting cards.

7. Financing of activities carried out by municipal authorities.

8. Donations and grants.

9. Production of displays for the needs of municipal authorities.

10. Pay for public relations consultants.

11. Payment special eventsoffered to the public.

12. Gifts and souvenirs with the logo of the organization.

14. Thanksgiving letters clients for agreeing to do business with the company, various types of congratulations and their mailing.

15. Production of geographical maps with the logo of the company and its location.

16. The cost of holding an "open door" company.

17. Sponsoring creative and sports teams and cultural / sports events.

18. Press conferences.

19. Cost of scholarships.

20. Costs of weather and time systems for installation in public places without a company logo.

21. Costs of outsourced speech writers.

23. Development of a trademark or company logo.

COST OF SALES PROMOTION (a separate group of costs aimed at expanding knowledge about the products and services of the company, both outside and inside it).

1. Audiovisual materials, including slides, audio and video cassettes for demonstration in the process of presentations related to the sale of products and services.

2. Production of items (banners, boxes, etc.) for use at points of sale for products and services.

3. Souvenirs for clients starting a business with a company.

4. Prizes or awards to employees who attract new customers.

5. Letters related to the increase in sales, and their mailing.

6. Training of personnel associated with the implementation of products and services.

7. Organization of meetings with new clients

Your marketing budget. The allocated funds for marketing allow you to regularly and promptly pay current bills. But without marketing planning based on specific goals business, it is difficult or impossible to achieve the desired result. Success cannot be measured without goals. It's like throwing a basketball into the basket without knowing how many points will win.

Start by setting targets

Make sure you understand what your goals are. Without goals, you cannot appreciate what you are trying to do. The result is the foundation of any budget.

What do you want to achieve in terms of money spent?
Will the projected revenue be sufficient to cover the company's operating expenses?
What level of return on investment in marketing are you planning to reach each year?

As a simple example, you can use common to most companies:

Increase in website traffic as measured by unique visitors per month
Increasing targeted traffic from the geographic coverage area
Business growth as measured by total revenue or sales revenue

Define your customers

It will be difficult for you to sell your services if you do not know who your customers will be. - this is the basis for choosing communication channels in order to convey your advertising message to the buyer.

Who are you selling your services to?
What are the real expectations of clients from the transaction?
Does your service meet these expectations?

The term “customer profile”, used by many marketers, means that you have to understand the type of person your market is attracted to. The nightclub will attract young people with money to spend. Skin care products will appeal mainly to women of a certain age who want to keep their skin smooth and soft. There are many more examples; you should consider as much as you can.

Calculate the marginal cost of attracting new customers

Now you know your goals and your target audience. So what's next? An important criterion for the budget is the value of each customer, associated with the projected income from each customer.

How much will each client cost?
What is the budget required for acquiring new customers in order to achieve the planned sales volume?

If it is difficult to assess potential profit in terms of how many customers you can attract, set limits on marketing spending. For these purposes, the DRR (proportion of advertising expenses) is suitable, with which you set the upper bar for the marketing budget, depending on the projected revenue.

Fitting the marketing budget into corporate planning

The first step in understanding how to effectively plan your budget is knowing what your marketing plan should lead to. Simply put, marketing should drive sales.

Marketing budgeting begins with annual corporate planning. This process builds on an existing business plan to distribute funds by month. It is important to carefully examine the costs of the company and compare them with the forecast of future sales. The financial metrics of the business plan ultimately determine the size of the marketing budget.

Marketing budgets typically range from 2 to 25 percent of a company's revenues, depending on its size, stage of growth, and the importance of marketing to sales. Your company's growth stage is the most important marketing factor:

companies seeking to maintain their position in the market may need 2-10% of the sales amount;
for companies at the stage of rapid growth (revenue growth of more than 50% per year), the size of the budget can be calculated at 15-25% of the projected sales.

Naturally, the marketing costs for the accounting department will be considered an overhead. Indeed, if a marketer forms a marketing budget for a reasonably stable annual business plan for a company, any employee will view marketing as a cost. However, effective marketers understand that this is an investment!

Marketing should have a direct impact on the product line and contribute to the growth of the company's income. Therefore, the marketing budget should be considered as an investment process, and its effectiveness should be assessed by the rate of return. money for each ruble invested.

The classic formula for calculating return on ad investment

We distribute the articles of the marketing budget by communication channels

Having determined the amount of available funds for the implementation of the marketing plan, it is advisable to distribute them taking into account the effectiveness of the sales channels of the company's services. There is an unshakable rule: you must first of all support those channels that can provide the maximum return on investment.

It is acceptable to use different ways of distributing the marketing budget, for example, taking into account different geographic points of sale, taking into account the demographic data of customers or by time of day, exactly when buyers are looking for the services they need.

Determine funding for each communication channel

Setting a marketing budget for different communication channels is always a big challenge for any marketer. A dynamic market and an increasing number of competitors make it difficult to choose the most effective ways reach out to buyers.

The transformation of classic marketing in the digital age allows us to focus on the “customer journey” and the specific “touchpoints” that a visitor passes through the customer journey. Touch points are basically the communication channels through which the company communicates with its customers.

They will help you to solve the problem of monitoring customer travel. Once you've set up goals for the stages of the sales funnel and tracked website conversions, it's easy to determine which of the communication channels are driving the most leads and customers.

This approach allows you to control a significant part of marketing costs. IN last years SEO and contextual advertising have become almost the only channels for attracting buyers. But we must not forget about other points of contact with target audience... Diversifying your marketing spending is an important part of any strategy. You can’t oversleep the emergence of new marketing communications with the client! The most effective marketing plans use up to 14 communication channels.

In order to quickly and visually distribute budget items for marketing from the marketer's library. It is configured in such a way that you can control planned expenses not only by budget line item, but also by month, comparing them with the sales forecast.

Optimization of the budget taking into account the effectiveness of communication channels

Marketing budget is not a dogma. Cost optimization needs to be done as the marketing plan is implemented. It's important to closely monitor the effectiveness of your marketing tools:

How do users find you?
How do they interact with your communication channels?
How do visitors turn into customers?

The statistical data of analytics systems allow us to evaluate the dynamics of the number of sales and the quality of marketing. Regular monitoring and analysis enables you to focus on what works best for your business. The achieved intermediate results will allow to abandon those instruments that do not provide a proper return on the funds spent. The same marketing programs, which are a "sales growth driver", require revision and redistribution in their favor of ineffective marketing budget items.

Conclusion

Developing a marketing budget is a creative process based on an understanding of effective communication channels with a service consumer. Internet marketing provides an excellent objective basis for corporate decisions, including setting marketing budgets.

With the increasing automation of online marketing processes, planning and budgeting efficiency should increase. However, this positive process will be resisted by the ever-increasing complexity associated with the emergence of new communication channels and.