Формування маркетингового бюджету на засадах маржинального підходу
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Файли
Дата
2018
Автори
Кобець, Д.Л.
Kobets, D.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті розглядається бюджет маркетингу та його специфічні особливості. Досліджуються фактори, що впливають
на бюджет маркетингу. Проаналізовано методи визначення бюджету маркетингу. Основну увагу приділено маржинальному
підходу. Наведено конкретний приклад застосування маржинального підходу до визначення бюджету маркетингових заходів
на підприємстві
Modern enterprise in the context of globalization should maintain competitiveness. Best value for money is the task of enterprise. One way to improve income is to reduce cost. One of the important items of expenditure is the marketing cost. As the main goal of building the marketing budget can be identified distribution of resources in a manner, so that were used opportunities to achieve financial challenges. Purpose of article is to identify marketing budget, establishment of factors affecting on it, form the budget of marketing activities based on marginal approach. Marketing budget allows to analyse the level of planned and actually received income from marketing activities, planned and actually invested funds in holding marketing activities of enterprise based on the analysis predict, sum up, develop the marketing plan and schedule investments in marketing for subsequent periods. Funds for all these activities have to involve from the profits. However, without expenditure on marketing it would be hardly possible in the modern conditions realize sufficient number of product, in order to recoup spending on research work and other cost, related to the production without talking about making a profit. Therefore, funding for marketing - this decision of task with many variables, which impact usually can not be calculated accurately. The variables' impact usually has non-linear nature and should be defined empirically. Major challenge in policy formulation of enterprise development is to identify the value of marketing budget. Formation of plan of marketing plan - rather complicated process, which is in the area of responsibility of enterprise leadership. Formulation of marketing budget is used to determine current state of enterprise, identify the course of its development and ways to archive the objectives. There are some of the factors which affect on marketing budget: the duration of company's activities, the scale of enterprise activity, applied types of advertising, desired effect of marketing investments, the level of train specialists in marketing. There are a variety of methods to determining marketing budget. Te most appropriate we consider the method of marginal income, which implies recourse to previous experience. In the article is considered in context the method of marginal approach in the budget planning of marketing. Marketing without the budget - this is the temporary and forced action cause of lack of necessary funds in the vast majority of cases. Begin to develop the business without budget marketing, provided by using of non-traditional methods and ultramodern resources. However, in the future it is just necessary to form marketing budget.
Modern enterprise in the context of globalization should maintain competitiveness. Best value for money is the task of enterprise. One way to improve income is to reduce cost. One of the important items of expenditure is the marketing cost. As the main goal of building the marketing budget can be identified distribution of resources in a manner, so that were used opportunities to achieve financial challenges. Purpose of article is to identify marketing budget, establishment of factors affecting on it, form the budget of marketing activities based on marginal approach. Marketing budget allows to analyse the level of planned and actually received income from marketing activities, planned and actually invested funds in holding marketing activities of enterprise based on the analysis predict, sum up, develop the marketing plan and schedule investments in marketing for subsequent periods. Funds for all these activities have to involve from the profits. However, without expenditure on marketing it would be hardly possible in the modern conditions realize sufficient number of product, in order to recoup spending on research work and other cost, related to the production without talking about making a profit. Therefore, funding for marketing - this decision of task with many variables, which impact usually can not be calculated accurately. The variables' impact usually has non-linear nature and should be defined empirically. Major challenge in policy formulation of enterprise development is to identify the value of marketing budget. Formation of plan of marketing plan - rather complicated process, which is in the area of responsibility of enterprise leadership. Formulation of marketing budget is used to determine current state of enterprise, identify the course of its development and ways to archive the objectives. There are some of the factors which affect on marketing budget: the duration of company's activities, the scale of enterprise activity, applied types of advertising, desired effect of marketing investments, the level of train specialists in marketing. There are a variety of methods to determining marketing budget. Te most appropriate we consider the method of marginal income, which implies recourse to previous experience. In the article is considered in context the method of marginal approach in the budget planning of marketing. Marketing without the budget - this is the temporary and forced action cause of lack of necessary funds in the vast majority of cases. Begin to develop the business without budget marketing, provided by using of non-traditional methods and ultramodern resources. However, in the future it is just necessary to form marketing budget.
Опис
Ключові слова
маркетинг, витрати, маржинальний підхід, собівартість, постійні витрати, змінні витрати, маржинальний прибуток, marketing, expense, marginal approach, cost, fixed costs, variable cost, marginal profit
Бібліографічний опис
Кобець, Д.Л. Формування маркетингового бюджету на засадах маржинального підходу [Текст] / Д. Л. Кобець // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 4. – С. 227-231.