Język Polski
English
Published
:
2010-06-30
Budgeting of Promotion Costs
Marta Targowicz
Abstract
Budgeting of promotion costs requires first defining of identity of promotion costs. They are cost of complex process, including not only promotion projects but also processes of marketing research and preparing promotion strategy which describe the aim, directions and way of leading each project. Discussion on promotion costs should involve different aspects of activity business units(economical, legal, technical, etc.) which define terms of leading promotion activity. Promotion costs are connected with life cycle product, but first a crucial role of structure of promotion costs is place of promotion of activity of each enterprise. It is s necessary to recognize characteristics of these costs and their influence on process of budgeting. The management of the enterprise should prepare the budget in order to control the promotion costs. The base of cost information is the costs accounting, which allows to view the value of each cost item (costs by type) and their place of incurring (cost centers). The budgeting to be useful instrument for management should be based on activities.(original abstract)Keywords:
Budgeting, Promotion, Cost accountingDetails
References
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Authors
Citation rules
Targowicz, M. (2010). Budgeting of Promotion Costs. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 28(28). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1628