IDEAS home Printed from
   My bibliography  Save this article

Market Budgeting Approaches and Their Impact on Marketing Cost Efficiency Evaluation


  • Yaroslava Bakharyeva

    () (Vinnytsia National Agrarian University)


The article deals with the two main approaches to market budgeting: cost and investment. The basic stages of marketing budget planning, in accordance with the company management market approach of company management, has been defined. Particular treatment of marketing expenses planning, from accounting and marketing viewpoints have been observed. Impact of industry characteristics on the structure and amount of marketing cost elements has been highlighted. It has been proposed to base the methods of evaluating marketing expenses efficiency on a clear subdivision of marketing costs into expenditure and investment, use only inherent to them methods of assessing the goals set, assessment, taking into account the correction factors and the specific indicators based on both the accounting and purely marketing data. The role marketing costs has been marked in creating company intangible assets, which is a push to increase in domestic companies' capitalization and, accordingly, to their integration into the global system of economic relations.

Suggested Citation

  • Yaroslava Bakharyeva, 2013. "Market Budgeting Approaches and Their Impact on Marketing Cost Efficiency Evaluation," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 123-128, June.
  • Handle: RePEc:iaf:journl:y:2013:i:2:p:123-128

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    More about this item


    marketing costs; investments in marketing; cost effectiveness; marketing budget; intangible assets; capitalization;

    JEL classification:

    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2013:i:2:p:123-128. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.