In the current difficult economic conditions of modern enterprises pay special attention to marketing activities, particularly advertising and promotion of goods and services. Therefore, the activities of the marketing department are an integral part of business enterprises. As a rule, in order to increase efficiency, companies are looking for ways to optimize production costs and its sales. As far as marketing costs are a part of the sales and distribution costs, it is important to clearly know their structure in order to create a marketing budgetproperly. So, the peculiarities of budgeting and optimization of marketing costs is an open and under-investigated issue, and thereforeit necessitates further research.
To begin with, it is necessary to clarify the nature and meaning of the definition – "marketing budget".Most researchers believe that the marketing budget is the expenses on a set of measures.However, there is also an opinion that it is a financial plan that includes estimate of costs for the strategic and operational marketing.At the same time, the marketing budget is considered in terms of profit analysis and control in marketing activities .After reviewing and summarizing the existing views on the essence of the definition of "marketing budget"we can determine it as a financial plan of marketing activities, which reflects the need for financial capital (investments) on the implementation of all marketing activities (market research, informativebond, organization of marketing network and goods distribution, providing the competitiveness of goods) and sources providing this need, considering the current situation of the enterprisein the market.
The formation of marketing costs is very challenging with a lot of variables the influence of which are usually underestimated.Therefore, in developing marketing budget an important role is given to experience of professionals, analysis of marketing costs in competing firms and their structure.
There are several features caused by the external factors that should be taken into account while creating a marketing budget for enterprise.They are: - the existence of limited aggregate demand in the market; - characteristic for the market disbalancein the economy, including supply and demand, production and consumption; - the low level of needs satisfaction[1,3].
The main mistakes found in marketing services activities when developing marketing budget are often budget allocation in equal proportions to distribution and promotionand the fact that companies do not always take into account the past experience while determining future marketing costs .
Thus, after analyzing the peculiarities of marketing budget as a whole, we can concludethat in order to optimize marketing costs we must take into account the characteristics and positioning on the market, its development strategy, and the state and development prospects of the consumer market. It is also necessary to consider the usage of the formation methods in accordance to the dynamic changes internal and external environment.
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2. Лаврова Ю. В. Класичні положення і особливості застосування на транспорті / Ю. В. Лаврова // Маркетинг. Конспект лекцій. – Харків: Вид-во ХНАДУ. – 2012.- С. 161-171.
3. Котлер Ф. Основы маркетинга / Перевод с англ. Боброва В. Б. // ред. Пенькова Е. М. – Санкт-Петербург: АОЗТ «Литера плюс». – 1991. С. 457-460.
4. Полякова Я. О. Формуваннярекламного бюджету підприємства в процесі маркетингових комунікацій / Я. О. Полякова // Проблеми економіки. – 2012. -№ 1. – С. 86-91