General principles of estimation of economic efficiency of the marketings programs are formulated on the criteria of operating-room arrived to the investment indexes. The concept of short and long wave of creation of marketing cost of enterprise is entered. The analysis of types of marketings expenses is conducted, which four groups of costs are formed on the basis of: 1) advance expenses for development of the marketing program, 2) current expenses which are straight directed on realization of the concrete marketing program, 3) expenses on a personnel, 4) total marketings expenses are enterprises which are distributed between the marketings programs. Developed recommendation on the division of these expenses between the short and long wave of creation of marketing cost of business.