Abstract
The research paper updates the issue of the need to organize control over the promotion and sale costs of goods and services in accordance with the management system information needs under the sustainable market development, and their characteristic features are determined. The goals, principles, object, subject of control over promotion and sale costs of goods and services are considered. It is proved that the costs control organization is focused on the measures implementation of the marketing activities efficiency and effectiveness increasing, compliance with the budget developed and established for marketing activities, protection of enterprise assets, prevention of possible risks. For practical activities use, the organizational model of goods and services promotion and sale costs controlling is proposed, the architecture of which includes elements of process targeting, management requirements, distribution of responsibility for the formation of costs in part of business processes, control technology in the context of the implementation of the developed marketing program by the entity (in terms of expenses), criteria for assessing the legality and expediency of costs which are included in the innovative types of products, analysis of deviations from the established parameters, assessment of the obtained inspection results, provision of general information to the manager, feedback. The main components of information support, as well as internal organizational regulations (plan, checking marketing costs program) are determined. It is proved that in the process of the goods and services promotion and sale costs control organizing of an industrial enterprise it is necessary to analyze both financial and non-financial information for conclusions formation on the base of the inspection results. The trends of the Program for the goods and services promotion and sale costs analysis control are determined. It is substantiated that the effective mechanism of these costs control organization is the budgeting process, which plays significant role both in the context of the proper performance of the marketing functions of an industrial enterprise in its activity development strategic goals achieving, and increasing the economic effect of each marketing measure through the assessment of distribution and use material and financial resources.
Published Version
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