Marketing, not so long ago so new management tool, nowadays it is used more and more often in the economic activities of organizations. Many large commercial enterprises (both trading and manufacturing) have a marketing service in their organizational structure. But even more small businesses are using services of specialized firms.

As a rule, when exercising tax control, tax authorities pay close attention to the economic feasibility and documentation of marketing expenses. We hope that the article presented to your attention will help you to correctly approach the reflection of this type of expenses and avoid conflicts with the tax authorities.

A few words about marketing

The result of the conducted marketing research is the strategic, tactical and operational plans for the production and marketing company activities, which include forecasts of the development of the target market, the strategy and tactics of the company's behavior in it, its marketing policy, as well as the policy of sales promotion and advertising activities.

An enterprise's marketing policy can include four sections:

1) product policy - a set of marketing measures to influence the market, aimed at increasing the competitive position of the company;

2) pricing policy - a combination of various types of price behavior in the market, determination of pricing strategy and pricing tactics;

3) sales policy - planning and formation of sales channels for goods;

4) promotion policy - planning and implementation of a set of measures aimed at promoting goods to the market (advertising, pre-sale and warranty service, etc.).

Organization's marketing policy statement

Nowadays, many organizations offer discounts to their customers. In most cases, their provision is not systematized in any way and is not justified by anything, and often it is not even provided for by the terms of the contract. With such an attitude towards the design of the proposed discounts, adverse tax consequences may arise, therefore we recommend that you pay special attention to the development of such a section. The provisions like "Pricing Policy". Having systematized and substantiated the discounts provided to buyers with a well-developed pricing policy, the organization can secure itself in advance from disputes with the tax authorities.

So what should you look for when developing a pricing policy? Primarily clause 3 of Art. 40 of the Tax Code of the Russian Federation obliges to take into account discounts caused by:

- seasonal and other fluctuations in consumer demand for goods (works, services)

- loss of quality or other consumer properties by goods;

- expiration (approaching the expiration date) of the expiration date or sale of goods;

– marketing policy, including when promoting to markets new goods that have no analogues, as well as when promoting goods (works, services) to new markets;

- the implementation of prototypes and samples of goods in order to familiarize consumers with them.

It should be borne in mind that this paragraph does not contain the entire list of elements. marketing policy, that is, the organization can supplement it.

The prices and discounts established by the organization, after their justification in the "Pricing Policy", should be fixed in the price list. An indication of the formation of the transaction price, taking into account the corresponding discount, should also be contained in the text of the agreement on the sale of goods (works, services).

Implementation of the measures envisaged Regulations, and its development can be carried out both by the organization itself (its marketing department) and by specialized firms. In the second case, special attention should be paid to the conclusion of the contract and the registration of the results of the work performed.

Documentation of marketing services,renderedspecialized organization

1) The subject of the contract or a description of the actions (activities) that must be performed by the contractor.

This section of the contract for the provision of marketing services special attention should be paid, since the subsequent tax and accounting of the results of its execution at the customer will depend on it. When determining the subject of the agreement, we advise you to adhere to the wording proposed by the Tax Code - later this will help to avoid conflicts with the tax authorities when attributing expenses to one or another of its items.

For example, if the subject of the contract is marketing research of the sales market, and in accordance with nn... 27 p. 1 of Art. 264 of the Tax Code of the Russian Federation as part of other costs associated with production and sale, are taken into account expenses for the current study (research) of the market situation, collection of information directly related to the production and sale of goods (works, services), it is better to formulate it in accordance with the norms contained in the code. Moreover, it is necessary to pay attention to the word "current", since otherwise the expenses incurred by the tax authority can be regarded as long-term, and they cannot be taken for deduction at a time.

2) Registration of the results of the contract.

The fact is that due to the lack of material content of the services performed, difficulties arise with determining the economic justification and appropriate documentary evidence of the costs incurred. Therefore, firstly, it is necessary to issue an acceptance certificate for the services provided in accordance with the requirements Art. 9 Federal law"About accounting"... Secondly, in the terms of the contract, provide that the contractor, in addition to the act of acceptance and delivery of the services rendered, undertakes to submit a written report. For example, a draft Regulation on marketing policy (if the subject of the agreement is the development of a marketing policy); written consultation (if the subject of the contract is the provision of consulting services); results of current market research with practical recommendations, etc.

Such a document should indicate that the contractor, in the process of providing services, carried out certain work and obtained results that the customer can use in income-generating activities. Otherwise, it will be rather difficult to confirm the economic feasibility of the expenses incurred under such an agreement.

Tax and accounting

1) ongoing market research;

2) expenses of a strategic (long-term) nature;

3) market research in order to acquire non-current assets.

The most common - marketing costs for ongoing market research . In tax accounting, they are subject to inclusion in the composition of other costs associated with production and sale, in accordance with nn... 27 p. 1 of Art. 264 of the Tax Code of the Russian Federation, and accounting, according to p. 7 PBU 10/99, - in expenses for ordinary activities as part of administrative expenses. When concluding a contract and drawing up primary accounting documents, it is imperative to indicate that the expenses incurred are of a current nature.

Example 1.

LLC Alfa entered into an agreement with LLC Delta on the current study of the situation in the transport services market in the amount of 118,000 rubles, including 18% VAT - 18,000 rubles. This kind expenses are stipulated by the marketing policy of LLC "Alpha".

Consider the reflection of these costs in the accounting of LLC Alpha.

Strategic (long-term) marketing expenses can arise if an organization, for example, is about to launch a new product and is studying potential market its sales. In accounting, these expenses, in accordance with Chart of accounts, are subject to accounting on account 97 "Deferred expenses" and will be included in the costs of ordinary activities in the period in which the sale of new products began. The write-off will be made evenly during the period established by the order of the head of the enterprise.

In tax accounting, there are two options for reflecting expenses:

1st - in accordance with nn... 3 p. 7 art. 272 of the Tax Code of the Russian Federation these expenses can be taken into account as part of other expenses related to production and sale, in the reporting (tax) period in which they arose. In this case, there will be a difference between accounting and tax accounting of marketing expenses, the amount of which, in accordance with p. 18 PBU 18/02, it is necessary to accrue a deferred tax liability, which will subsequently be written off when expenses are accepted for accounting.

2nd - according to clause 1 of Art. 272 of the Tax Code of the Russian Federationexpenses are recognized in the reporting (tax) period in which these expenses arise from the terms of transactions. That is, when expenses are incurred, the period of their accounting (occurrence) is determined by the document in accordance with which such expenses were incurred ( Section 3 of the Guidelines). This means that if the marketing research agreement provides for a study to make a forecast of the sales market for a new type of product (for example, after two years), then these expenses must be taken into account for tax accounting after two years, when the new product is released for sale. In this case, there will be no differences in accounting and tax accounting of marketing expenses.

Example 2.

LLC "Alpha" planned to release a new type of product in the second half of 2005. In order to determine the volume of sales of new products in the specified period, in May 2004, LLC "Delta" entered into an agreement on conducting marketing research in the amount of 118,000 rubles. including VAT - 18,000 rubles.

Write-off of marketing research costs, according to the order head of LLC "Alpha", will be made evenly during 10 months.

Consider the reflection of these operations in the accounting of LLC "Alpha" using the first option tax accounting marketing expenses.

<*>Subaccount "Calculations with the budget for VAT".

<**>Subaccount “Calculations with the budget for income tax”.

<***>The deferred tax liability is extinguished in the amounts calculated based on the share of written off marketing expenses.

Marketing expenses associated with the acquisition of non-current assets, both in accounting and in tax accounting are subject to reflection in the cost of non-current assets.

In accounting, in accordance with p. 8 PBU 6/01, The initial cost of fixed assets acquired for a fee is recognized as the amount of the organization's actual costs for the acquisition, construction and manufacture, excluding value added tax and other reimbursable taxes (except as provided by the legislation of the Russian Federation). This means that the costs of conducting marketing research, the purpose of which, for example, is to identify the best option for the ratio of price and quality of the acquired fixed asset, must be included in its initial cost. That is, they should be regarded as directly related to the acquisition of fixed assets.

In tax accounting, in accordance with clause 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of a fixed asset is determined as the amount of expenses for its acquisition, construction, manufacturing, delivery and bringing to a condition in which it is suitable for use, with the exception of taxes subject to deduction or accounted for as expenses in accordance with the Tax Code. Consequently, marketing expenses aimed at studying the market for the acquisition of a fixed asset, for tax purposes, must also be included in the initial cost of the fixed asset.

Example 3.

Alfa LLC, in order to purchase printing equipment, entered into an agreement with Delta LLC on marketing research the market of domestic and foreign printing equipment in the amount of 118,000 rubles, including VAT - 18,000 rubles.

As a result, Alpha LLC purchased domestically produced equipment worth 1,180,000rubles, including VAT - 180,000 rubles. Delivery costs amounted to 35,400 rubles, including VAT - 5,400 rubles; equipment installation costs - 70,800 rubles, including VAT - 10,800 rubles.

Let us consider the reflection of these operations in the accounting records of Alpha LLC.

See article V. A. Romanenko "Accounting for trade discounts" (journal "Actual issues of accounting and taxation", 2004, No. 15).

Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ.

Regulation on accounting "Organization expenses" PBU 10/99, approved. Order of the Ministry of Finance of the Russian Federation dated 06.05.99 No. 33n.

Chart of accounts of accounting of financial and economic activities and instructions for its use, approved. By order of the Ministry of Finance of the Russian Federation dated 31.10.00 No. 94n.

Regulation on accounting "Accounting for income tax calculations" PBU 18/02, approved. Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 114n.

The marketing budget is the cost of market research (short-term, medium and long-term), ensuring the competitiveness of goods, information communication with customers (advertising, sales promotion, participation in exhibitions, fairs, etc.), Organization of product distribution and sales network.

The financial means for all this are taken from the profit, the amount of these costs is reduced. But, on the other hand, in our time, without marketing costs, it is impossible to sell such a number of goods in order to return the costs of research work, production of goods and also making a profit. Therefore, the allocation of funds for marketing is a solution to multi-vector problems, the impact of which on marketing is even difficult to determine. Therefore, when determining funds for marketing, they often rely on tradition, past experience, intuition, as well as an analysis of the marketing costs of competitors.

To assess the amount of marketing costs, the influence of the following factors is analyzed:

S - sales volume in pieces;

W- list price;

V- transportation, commission and other expenses for the sale of a unit of goods;

A- the cost of producing a unit of goods, not related to marketing, but depending on the volume of production;

F - permanent production losses, not related to marketing and independent of production and sales volumes;

D- costs of product promotion (sales promotion).

Let's link all these indicators in the profit equation. We get the following equation:

But the formula does not take into account the rate of return, which, in turn, depends on the size of the market share.

From the profit equation, it follows that advertising and promotion costs should also increase in accordance with how much the company is mastered in an increasingly large part of the market. It is believed that exporters spend in importing countries on advertising - 2-5% of their exports.

Sometimes the analogy method is used to determine the costs of marketing. It is known, for example, that in the United States the costs of developing and launching a new product on the market are distributed as follows: basic research is allocated 3-6% of the estimated costs for applied development - 7-8%, for the preparation of technological equipment - 40-60%, for arrangement of serial production - 5-16%; for sales organization (advertising, sales promotion, organization of commodity circulation and sales network) - 10-27%.

V modern world marketing costs are constantly getting more expensive.

Each company should have highly qualified specialists who know how to correctly calculate the marketing budget in order not only not to lose, but also to expand its market share. All company expenses for implementation marketing activities- these are marketing expenses, which are carried out in three directions: the creation and maintenance of a marketing department, the development of a strategy (general direction of development for a certain period), tactical marketing expenses.

Strategic marketing is an active marketing process with a long-term planning horizon aimed at exceeding the market average by systematically pursuing a policy of creating goods and services that provide consumers with more valuable benefits than competitors.

Strategic marketing directs a company to economic opportunities that are tailored to its resources and provide the potential for growth and profitability.

The task strategic marketing is the clarification of the company's mission, the development of goals, the formation strategic development, ensuring a balanced structure of the firm's product portfolio.

Tactical marketing is a type of marketing, which is based on an active process of finding, retaining customers, promoting products with a short-term planning horizon, aimed at an existing market. This is a classic commercial process of obtaining a given volume of sales through the use of tactical measures (actions in accordance with a specific situation) related to marketing, the buyer, the product, its price, promotion of the product and bringing it to the consumer.

The largest amount of expenditure falls on tactical marketing, that is, on current marketing activities.

Enterprises distinguish between fixed marketing costs (fixed) and those that will change due to changes in the volume of sales of goods. But it is better to consider the total cost of circulation directly in the value of sales of units of goods. Then they can be considered as a percentage of income.

Fixed marketing expenses during the planning period are:

Sales staff salaries and support costs;

Production costs and costs of major advertising campaigns;

Marketing staff costs

Expenses for materials for sales promotion (means of sale in retail outlets, distribution costs);

Variable marketing costs:

Sales commissions paid to sales personnel, brokers or representatives of the manufacturer;

Sales bonuses, which depend on sales targets;

Discounts from invoice prices and for the achieved results of current sales;

Prepayment funds (if included in the sales promotion cost estimate);

When expenses are considered as fixed and variable in the marketing budget, the budget will be more objective. It is also important to consider that the short-term risks associated with fixed marketing costs are always greater than those associated with variable marketing costs. If, as a result of market analysis or production process, marketers come to the conclusion that factors beyond their control (actions of competitors, production cuts) clearly affect revenues, they can reduce risks by including more variable and more fixed costs in the marketing budget.

Winning hits that vary in proportion to earnings are sales commissions versus rewards. Therefore, any sales commissions should be included in the variable cost of distribution. To confirm this, we can give the following example. The Torchin company, which sells ketchup, spends UAH 1 million. per year for the maintenance of sales personnel working with grocery store chains and wholesalers. The reseller offers to do the same sales job for a 5% commission.

With an income of 10 million IRN:

total variable distribution costs = UAH 10 million. 5% = UAH 0500000

With an income of UAH 20 million:

total variable distribution costs = UAH 20 million. 5% = UAH 1 million.

If the company's income is less than UAH 10 million, then the services of a reseller will be less than the payment of its own sales staff.

It should also be noted that fixed costs are easier to calculate than variables. Information on fixed costs can be obtained from payrolls, financial statements, and lease documents. Difficulties arise in calculating variable costs. Often, variable expenses must have a given percentage of income. Then they will change with the change in the number of units sold. And it happens that variable costs refer only to a part of the total sales volume, that is, costs are fixed up to a certain stage (phased).

It is important that when developing a marketing budget, it was determined how much of the costs to allocate for the current period and which to gradually spend in future periods.

The measure of the level of marketing costs of a company is often used for comparison with other enterprises, therefore, these costs are considered as a percentage of sales, or a share of sales. Based on this share, it is concluded how actively the company is engaged in marketing. Indicator "marketing costs" (%) = marketing costs (UAH) income (rubles).

Advertising costs can also be determined as a percentage of sales.

A special form of distribution costs is "deductions to place". Very often, deductions occur when new shipments of goods are brought in to retailers and they provide them with space for those goods in warehouses and stores. Such deductions can be one-time cash or special discounts.

Understanding the difference between fixed and variable costs of distribution helps a firm to consider the relative risks associated with alternative distribution strategies.

In general, strategies that involve variable costs are less risky.

The marketing product policy provides for the selection of target markets, the development and justification of a set of marketing activities, the implementation of these activities and control over their implementation.

In selected target markets, demand volumes, segmentation and selection are determined target segments as well as positioning of goods.

The complex of marketing activities should cover strategy, tactics, the content of the product pricing policy, the choice of promotion and sales promotion methods. The marketing product policy also extends to the sphere of direct trading activities: market analysis, research in the field of market pricing, influence on the level of demand, and the establishment of communications.

Marketing research is ordered by large manufacturers and wholesalers (distributors). There are certain research standards, according to which the company that orders must provide the contractor with technical assignments and the subject of the tasks, the necessary information about the company, and pay for the work performed.

The contractor is obliged to conduct research within the agreed time frame and in accordance with the program and to comply with intellectual property rights.

Based on the results of the study, a report is drawn up for the customer.

Below is a list of expenses for marketing activities:

To conduct marketing research of the market, competitive advantages, development prospects product range;

On business trips of employees to exhibitions;

The cost of samples of goods transferred to buyers for free;

For the development and production of sketches of labels and packaging;

For the design of light, transport, outdoor advertising;

For other sales activities.

Sales expenses of the current nature are recorded on the balance sheet account "Sales expenses".

In the previous articles of our magazine devoted to the marketing function, we touched on 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 have put this topic in the issue, 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 move 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 be useful to you.

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. The transmission of certain information through the media chosen by the client for:

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 clients' placement.

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.

• Meeting the needs of existing or potential clients 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 (for example, a country).

D. sales promotion. A set of actions to enhance the effectiveness of advertising and customer contact programs by increasing awareness and knowledge of a product or service at the point of sale.

We are presenting 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. Costs for photography and payment of models participating in advertising.

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

COSTS 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 researching 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 given in 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 for special events offered to the public.

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

14. Letters of thanks to 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" of the 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 volumes and their mailing.

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

7. Organization of meetings with new clients

Any more or less average company needs a system for ensuring control over the results of marketing activities, including subsystems that, respectively, involve planning, organizing and conducting processes for measuring and evaluating the results of the implementation of marketing strategies and plans, the effectiveness of event management to achieve tactical and strategic goals marketing.

However, the main marketing question is how to control these results, since they are often not obvious and difficult to prove.

In addition, marketing control is based on several useful approaches to quantification: dividing costs into variables and fixed, relevant and irrecoverable, marginal analysis, analysis of contribution to the result, liquidity, calculation of operating leverage, cash flow assessment and customer value analysis. One way or another, all of the above approaches make it possible to assess the effectiveness and marketing efficiency and control these parameters.

The financial plan of any organization is based on the forecast and sales plan. Therefore, marketing managers are responsible for the consequences of their forecasts and actions that affect the cash flow and profit of the organization. In this regard, it is important for a marketer to understand how he can defend his contribution to the result of the organization before the management.

First, you need to decide how income should be considered and how to classify marketing costs... This article is devoted to the basic concepts regarding the income and costs of marketing, as well as the analysis of approaches to assessing its effectiveness.

Marketing revenue

There is a formula according to which Income = Price * Quantity of products sold. But to assess marketing activities, it is necessary to formulate the company's income in a different way, it will be useful for the company, its understanding of market opportunities and prospects.

Many researchers classify income according to the type of activity, and here we can distinguish:

1) Linear or active marketing income... Arising as a result of the activities of marketers to attract new customers. And each such newly attracted client brings the organization the corresponding income, so it is not difficult to distinguish this income in many industries.

Active income = Number of newly attracted customers * average purchase size of a new customer.

2) Residual or passive income. Which, according to the researchers, brings the work done once. But how do you measure it, and what kind of revenue is it for marketing? If you analyze the concept itself, then you can attribute this income to customers withheld by the organization. This income is not only marketing, it depends on many factors, such as the quality of goods, service, ease of purchase, geographic location, etc., and of course from discounts to customers and from loyalty programs, but it can also be measured:

Passive Income = Number of Customers Withheld * Average Retained Customer Purchase Size. In this case: Number of retained customers = Number of customers * retention rate.

3) Indirect gain or loss... Which is often received by any organization and which does not depend on its activities. For example, a fall in the national currency can reduce sales or, on the contrary, cause a wave of sales motivated by external factors. This income is difficult to measure by predicting consumer actions. The decrease is predictable, and the increase depends on behavioral factors, and it is often a revelation for business to remember at least the end of 2014, when people, trying to save money, started buying three or four TVs or refrigerators. At the same time, bouts of population frugality are predictable.

Thus, it can be stated that only linear income can be largely attributed to the activities of the marketing department, and passive and indirect are the results of the organization as a whole, or external factors, or the prevailing marketing realities.

Marketing costs

Now consider marketing costs... Initially, they should be divided into two groups.

1) The costs associated with the organization and maintenance of the marketing service (department):

• Expenses for wages marketing staff.
• Depreciation deductions
• Operating costs and others associated with the normal operation of the marketing service.

2) The costs associated with marketing activities, the implementation of the marketing plan. These costs can be divided by the type of marketing mix into several components, and it is important not to forget about marketing research and analysis:

• Expenses for events related to product development and product policy, brand investments.
• Expenses for activities related to pricing policy.
• Expenses for activities related to product promotion (both expenses for promotion activities and losses from discounts).
• The costs of activities related to the implementation (marketing).
• Expenses for activities related to research and analytical activities of marketing.

Figure 1 shows the structure of marketing costs, so to speak, in general terms. At the same time, the costs associated with marketing activities are also heterogeneous, for example, the costs of advertising in print media also consist of different types of costs:

• For content development
• To create an original layout
• For accommodation.

While not every cost group can be managed, each needs to be tracked.

Marketing cost structure

Picture 1

Marketing expenses it is customary to take into account only as waybills (indirect). But quite often marketing costs are direct and indirect, so they should be taken into account in accordance with their real content.

1) Direct marketing costs can be entirely transferred to products, if we mean marketing (including advertising) activities related to a specific product name. For example: activities related to the sale of a specific product, the development of original packaging related to a specific product, inserts for a specific product name, etc.

2) Indirect marketing costs may be in different cost centers. For example, marketing activities related to a product group, an entire enterprise, a group of enterprises, salaries of marketing employees, etc.

However, the division of costs into direct and indirect costs is interesting mainly for an accountant or financier. To manage marketing, to make decisions on the implementation of marketing activities and to determine their effectiveness and efficiency, it is necessary to divide costs into variable and fixed or fixed. It is the understanding of the values ​​of variable and fixed costs that makes it possible to predict income and evaluate marketing results.

Marketing budget

As already mentioned, anyone marketing budget starts with the target sales, but developing, executing and controlling the budget can demonstrate to us the effective work of a marketer throughout the organization.

Top-down or bottom-up approaches can be used to budget the costs of maintaining a marketing department, and they are known and applied for different purposes. But for budgeting the costs of marketing activities, you should add another method, less commonly used, taking into account the categories of customers. At the beginning of the article, we divided clients into attracted and retained to determine income. It is known that retaining a client is cheaper than attracting, according to some data, the cost of attracting an average of five to seven times more than retaining (table 1).

Which budget option should you choose? It depends on the goals of the organization, hence the target figures for monitoring budget execution.

An example of calculating a budget for marketing

Table 1

Effectiveness and Effects of Marketing

Consider how effective the return on marketing costs is. The work of a marketer is one of the most difficult types management activities, and its assessment cannot always be made in a direct way due to the lack of formalized results, a quantitative assessment of certain types of work performed, the difficulty of identifying marketing income.

It is necessary to distinguish between the concepts of "economic effect of marketing" and "Marketing effectiveness".

The economic effect of marketing- this is the result of the work of the marketing service in the production of material goods. There are many such effects:

• The effect of optimizing the headcount of the marketing service
• The effect of choosing the optimal labor system for marketers
• The effect of balancing marketing costs, etc.

That is, the economic effect is an absolute (differential) indicator, it shows the economic result or an increase between the initial and the resulting result as a result of the introduction of intensive technologies, organizational and economic marketing measures, etc. That is, "it was-now".

Cost-effectiveness from marketing Is a relative indicator showing the ratio of the result obtained to marketing costs, or by types of marketing costs that caused this result, as well as the positiveness of the resource balance, namely, providing the marketing service with the necessary resources.

How to evaluate what an investment in marketing gives us, and how to manage it? Let's consider an example (table 2). The airline planned to sell 16 thousand tickets over the period, but sold, including through marketing activities, 20 thousand tickets.

An example of calculating the effectiveness of a marketing service

table 2

According to the original budget, the return on marketing costs:

89.6 million / (500 thousand + 1 million) = 59.73 rubles. income per ruble of costs.

In fact:

92 million / (500 thousand + 2 million +150 thousand) = 34.72 rubles. income per ruble of costs.

At the same time, 20 thousand tickets were sold. Therefore, the planned return on marketing costs (when recalculating the budget) should be:

112 million / (500 thousand + 1 million) = 74.67 rubles. income per ruble of costs.

At the same time, the marketing returns should be recalculated as the additional sales were generated by lower ticket prices, so the actual marketing returns were:

92 million / (500 thousand + 2 million + 150 thousand + 20 million) = 4.06 rubles. income per ruble of costs.

That is, losses from price reductions amounted to 20 million rubles. Do I need to take them into account? Is it a loss? After all, the total amount sold has increased. It may not be worthwhile to assess the performance of an enterprise, but to assess the marketing service, these losses should certainly be taken into account. Very often, marketers hold events for price incentives, namely by lowering prices. The approach can be disputed, but all the figures we have taken are perfectly traceable in the reporting and clearly characterize the result.

On the other hand, it is important to understand what the company wants to achieve, increase market share at any cost or increase the efficiency of its activities. Therefore, the tasks of marketing controlling may vary depending on the goals.

In addition, there are three areas of indicators that characterize the activities of the marketing service (Figure 2). These are strategic, tactical and operational indicators. That is, it is important to understand the tactical tasks in the implementation of the strategy and assess their effectiveness.

Indicators characterizing the effectiveness of the marketing service

Picture 2

Analyzing the above, we can conclude that it is the strategic indicators marketing effectiveness demonstrate the influence of marketing on business value to the greatest extent (Figure 3), since market share characterizes an increase in cash flow, customer lifetime value and NPS provide an extension of cash flow, and awareness, together with loyalty, reduces risks. Tactical metrics point to faster cash flow and lower risk.

Marketing contribution to company value

Figure 3

conclusions

In this article, the main components for creating a marketing controlling system are formulated and systematized, providing a critical and objective study on a constant and regular basis of the state of marketing activities. The purpose of which is to determine the existing and future opportunities for the economic activity of the enterprise, possible problems with the help of which it is possible to improve the position of the enterprise by means of marketing and influence the strategy. At the same time, economic and the financial analysis marketing activity is a necessary but insufficient criterion for justifying marketing programs. Careful analysis of other variables is required to better estimate marketing results, but the resulting economic effects and economic efficiency is the basis for the final assessment.

The marketing plan is an essential part of the business development plan. This is what the fourth marketing commandment says: "Well planned - half done."

Marketing plan- the most important component of the enterprise development plan, a tool for planning and implementing its marketing activities.

Strategic marketing- constant and systematic analysis of market needs, allowing to determine the most effective products and promising markets in order to create a sustainable competitive advantage of the enterprise.

Operational Marketing consists in considering the issues of pricing, promotion of goods and the organization of their sales.

A strategic marketing plan, developed for 3 to 5 years or more, takes into account marketing opportunities enterprise and contains long-term goals and main marketing strategies with an indication of the resources necessary for their implementation.

The annual marketing plan includes a description of the current marketing situation, an indication of the goals of marketing activities for the current year and a description marketing strategies required to achieve them.

The methodological approach to the development of strategic plans was formulated in topic 7. A marketing plan is developed for each strategic business unit and combines plans for individual product lines, individual goods, selected markets, individual groups of consumers.

Strategic and tactical marketing plans have the following sections:

Product plan;

Research and development plan for new products;

Distribution channels functioning plan;

Price plan;

Marketing research plan;

Physical distribution system operation plan;

Marketing organization plan;

Marketing budget is a plan that reflects projected values ​​of revenues, costs and profits.

As well as marketing plans special programs are being developed aimed at solving individual complex problems: organizing the release of a new product, developing a new market, etc. Such programs are short-term and long-term and are drawn up by specially created working groups.

Marketing program– a set of interrelated tasks and targeted measures of a social, economic, scientific and technical, production, organizational nature, united by a single goal, indicating the resources used and the timing of implementation.

In practice, the following types of marketing programs are used:

Programs for transferring an enterprise as a whole to work in a marketing environment;

Programs for mastering individual elements of marketing activities;

Programs for specific areas complex of marketing activities.

Of particular interest is go-to-market program. This program consists of two blocks.

Core block includes:

1) objectives and justification of effectiveness:

- growth in sales;

- increase in profits;

- acceleration of return on investment;

2) activities in the field of R&D, production, after-sales service, product promotion;

3) resources for individual elements of the marketing mix;

4) a plan for the implementation of activities.

V supporting block includes:

1) the organizational and economic mechanism for managing the development and implementation of the program - a set of tasks related to:

- organizational structure;

- personnel;

- financing;

- wages and incentives;

2) information and methodological support:

- methods and means of collecting, transferring, storing and processing information;

- methods of justifying the program;

3) ways to control the implementation of the program.

Determining marketing costs is difficult enough because:

- marketing costs provide the process of selling goods;

- marketing costs are of an investment nature and can bring income in the short term;

– financial planning marketing costs are carried out in the development of appropriate budgets (research, communication policy, etc.).

When determining marketing costs, the following methods are widely used:

? Top-down — the total cost is first calculated and then allocated to individual marketing activities. In this case, the approaches shown in Fig. 8.1;

? “Bottom - up” - first, the costs of individual marketing activities are calculated, and then these values ​​are summed up according to the costing methodology using the appropriate norms and standards (calculations are carried out by the marketing department of the enterprise or external experts on a contractual basis).

Rice. 8.1. Top-Down Approaches to Determine Total Marketing Costs

The costs of individual marketing activities are divided into fixed and variable.

Fixed marketing costs- the costs required to continuously maintain the operation marketing system at the enterprise. They include costs for:

Systematic marketing research;

Bank creation marketing information for enterprise management;

Financing of work aimed at improving the product range of the enterprise.

Variable marketing costs- costs associated with changes in the market situation and market conditions, the adoption of new strategic and tactical decisions.

The marketing department compiles cost estimates in the following areas:

Marketing research costs (topic 3);

Development costs of new products (topic 2);

Distribution costs (topic 7);

Promotion costs (topic 6).

The modern method of planning marketing costs is method of limiting marketing budgets, based on "that the elasticity of consumer response varies with the intensity of marketing efforts." At the same time, such spending of funds for the use of each element of the marketing complex is determined, which leads to the best results (the greatest value of the effect).

The marketing budget in quantitative form reflects the management's expectations regarding future income, the financial condition of the enterprise.

The budgeting process requires precision and accuracy, constant refinement.

In the practice of financial management, among the many forms of budgets, the following are most often used:

Flexible budgets - the actual and budgeted transactions are compared for a given volume of production;

Capital budget - a long-term budget intended for the purchase of long-term financial assets;

Consolidated budget - consists of production (operational) and financial budgets.

The operating budget reflects the planned costs associated with the production activities of the enterprise. The operating budget includes:

-> sales budget - a projected cost estimate of expected sales with an indication of the estimated sales price and sales volume in natural units;

-> production budget - the number of units of goods produced, considered as a function of sales and changes in inventory at the end and beginning of the year;

-> budget of costs of raw materials and materials - information on the amount of purchases of raw materials and materials for the year;

-> general plant overhead budget - all types of costs, except for direct costs of labor, raw materials and supplies. Consists of variable and fixed overhead costs for the coming year;

-> budget for sales and distribution costs - all sales costs, general and administrative costs, and other necessary operating costs;

-> profit and loss budget.

Based on the information contained in all these budgets, a prospective balance sheet is drawn up.

Control- the final phase of the marketing management cycle, the final link in the decision-making and implementation process. At the same time, the control phase is the starting point for a new cycle of marketing management and the implementation of management decisions.

Marketing control tasks are shown in Fig. 8.2.

Rice. 8.2. Marketing control tasks

Rice. 8.3. Marketing control stages

The following are used forms of control:

Strategic control - an assessment of strategic marketing decisions in terms of compliance with the external conditions of the enterprise. Strategic control and audit of marketing is a relatively regular, periodic area of ​​activity of the marketing department of the enterprise;

Operational control - an assessment of the level of implementation of current (annual) plans. The purpose of such control is to establish the compliance of current indicators with planned ones or their discrepancies. Such a comparison is possible provided that the indicators of the annual plan are distributed by months or quarters. Basic controls: analysis of sales, analysis of the firm's market share, analysis of the ratio of "cost-sales" and monitoring the reaction of buyers;

Profitability control and cost analysis - an assessment of the profitability of the marketing activities of the enterprise as a whole, in relation to specific goods, assortment groups, target markets and segments, distribution channels, advertising media, sales personnel, etc.

When monitoring profitability, the following types of costs are distinguished:

–> straight- costs that can be directly attributed to individual elements of marketing: advertising costs, commissions to sales agents, research, marketing salaries, etc. They are included in the marketing budget for the relevant areas of activity;

–> indirect- costs that accompany marketing activities: payment of rent for premises, transportation costs, etc. These costs are not directly included in the marketing budget, but are taken into account during control.

Analysis of the ratio "marketing costs - sales volume" allows you to avoid significant cost overruns in achieving marketing goals.

Objects of marketing control are shown in Fig. 8.4.

Rice. 8.4. Objects of marketing control

Identifying the costs of marketing, distributed across its elements and functions, is not an easy task. It is usually performed in three stages:

1) study of financial statements, comparison of proceeds from sales and gross profit with current items of expenditure;

2) recalculation of costs by marketing functions: marketing research costs, marketing planning, management and control, advertising, personal sales, storage, transportation, etc. In the compiled table of calculations, the numerator indicates the current items of expenditure, and in the denominator, their breakdown by item of marketing expenditure. The value of this type of analysis lies in the ability to link operating costs to specific types of marketing activities;

3) a breakdown of marketing costs by function in relation to individual products, methods and forms of sale, markets (segments), distribution channels, etc. Typically, a tabular method of presenting information is used:

in the numerator of the compiled table indicate functional items of expenditure for marketing purposes, and in the denominator - individual goods, markets, specific groups of buyers, etc.

Conducting strategic control and resulting from it revision (revision) of the marketing strategy unlike the other two forms of marketing control (operational control and profitability control), this is an extraordinary measure, and often an extraordinary one. It is used mainly in cases where:

The previously adopted strategy and the tasks determined by it are morally outdated and do not correspond to the changed conditions of the external environment;

The market positions of the main competitors of the enterprise have significantly increased, their aggressiveness has increased, the efficiency of forms and methods of their work has increased, and this happened in the shortest possible time;

The enterprise suffered a defeat in the market: sales volumes dropped sharply, some markets were lost, the assortment contains ineffective low-demand goods, many traditional buyers are increasingly refusing to purchase the company's goods.

If managers are faced with these difficulties, then a general audit of the entire activity of the enterprise is required, a revision of its marketing policy and practice, a restructuring of the organizational structure, an urgent solution to a number of other serious problems.

Revisions must be preceded by:

Comprehensive analysis of the situation and identification of specific reasons for the unsuccessful work of the enterprise in the market;

Analysis of the capabilities of the technical, production, sales potential of the enterprise;

Determination of the prospects for the formation of new competitive advantages.

The performed procedures require a revision of the enterprise's strategy, reforming its organizational and management structures, the formation of new, more difficult tasks and goals that reflect the identified potential opportunities.

The types of analysis used in the audit of marketing are presented in table. 8.1.

When auditing the marketing of an enterprise, the following are used:

Internal audit - carried out by the enterprise's own resources;

External audit is carried out by the forces of involved independent experts, audit firms.

Table 8.1

1. Determine the threats and opportunities facing fast food outlets (eg McDonald's) in the Russian market.

2. The Tula enterprise "Troika" sets the task: to draw the attention of the population to the household appliances it sells and by 2004 to ensure the share of the Tula market equal to 50%. Develop a marketing plan.

3. The Tula enterprise "Oboi" is widely known in the regional market. However, the competition is fierce. Using the methods of situational analysis, SWOT analysis, identify the enterprise's capabilities to enhance its competitive advantages.

4. JSC "Autoshina", well-known in the market of motor oils, decides to conduct an external audit. Is the cost of an audit worthwhile for a thriving firm?

5. The owner of the restaurant "Orange" believes that his activity is not sufficiently profitable. How can controlling marketing help him run his business more successfully?

6. Is it necessary for the leadership of the highest educational institution periodic marketing audits? If so, create a marketing audit plan.

7. Based on the following data, make a production budget for the end of the year:

- sales of goods - 10,000 units;

- unit price of sales - 22 rubles;

- the desired volume of stocks at the end of the year - 1150 units;

- stocks of the enterprise at the beginning of the period - 1000 units.

Use the given data to make a sales budget.