Cost items for expenses for marketing campaigns. Marketing research costs. Tax and accounting

"Industry: accounting and taxation", 2007, N 5

There is no specific definition of marketing services provided in either accounting or tax legislation. Marketing (from the English "market" - market) is an entrepreneurial activity that is associated with identifying, studying the needs of producers and consumers in the market to meet their interests. Typically, marketing refers to services for studying the current state of the market and identifying trends to change it, allowing you to develop the most optimal business strategy.

Let's try to figure out how marketing research reflected in the accounting? How to properly document and justify the cost of marketing research?

The Ministry of Finance in a Letter dated 02.04.2002 N 04-02-06 / 5/4 defines marketing services as services for organizing the process of identifying, maximizing and meeting consumer demand for the organization's products.

The Tax Service calls marketing activities aimed at promoting goods and services from producer to consumer and studying the current sales market (see Letter of the Federal Tax Service of Russia dated 20.02.2006 N MM-6-03 / [email protected]). When determining a specific list of marketing research in this Letter, it is recommended to refer to the All-Russian Classifier of Economic Activities OK 029-2001<1>(hereinafter - OKVED). Although since 01.01.2003 the term "marketing services" has been absent in the specified Classifier, it contains the concept of "market research", which is classified in class 74 "Provision of other types of services", group 74.13, including subgroup 74.13.1 "Market research" , in particular exploring market potential, product acceptability, awareness and consumer buying habits in order to promote the product and develop new products, including statistical analysis results.

<1> All-Russian classifier types of economic activities OK 029-2001 (NACE Rev. 1), approved. Resolution of the State Standard of Russia dated 06.11.2001 N 454-st.

Market research can include the following procedures:

• determining the size and nature of the market;
• calculation of real and potential market capacity;
• analysis of factors influencing the development of the market;
• taking into account the specific features of the analysis of the commodity and regional market;
• determining the degree of market saturation, etc .;
• market segmentation and definition of types of consumers according to the main characteristics: age, gender, income, profession, social status, place of residence, objective need for the proposed product, etc .;
• studies of the capacity of the trade and distribution (commodity-conducting) network serving this market;
• availability of retail and wholesale trade enterprises, provision of trade warehouse and auxiliary premises, etc .;
• analysis of external factors of market development.

Who is doing marketing research? The company can perform them independently or use the services of third-party organizations specializing in marketing research. In any case, the organization must take care of correct design research data costs.

Creation of a marketing department at the enterprise

If an organization conducts marketing research on its own, then in this case it organizes a marketing department, hires marketers and concludes with them employment contracts... Taxpayers may be advised to prepare the following documents:

• the order of the head on the creation of a marketing department, which indicates the purpose of its creation;
• the regulation on the marketing department, which determines who issues the task to the department, to whom and in what form he reports;
• employment contracts concluded with marketers, indicating job responsibilities;
• job descriptions of marketers;
• the task of the head about what research needs to be done, and reports to the head about the work done by the marketing department;
• documents published on the basis of the results of the research. For example, an order of the director to increase the production of certain products due to the fact that the marketing department predicts an increase in demand for it.

The costs of marketing research will be the costs of the salaries of specialists conducting them, which in accounting are related to the costs of ordinary activities (clauses 5, 18 PBU 10/99<2>) and are included in the cost of goods, works, services sold.

<2>Regulation on accounting"Expenses of the organization" PBU 10/99, approved. By order of the Ministry of Finance of Russia dated 06.05.1999 N 33n.

For example, if the organization studies the market conditions in order to increase the sales of already manufactured products, then marketing expenses are reflected by the following entries:

• Debit 26, 44 Credit 70 - accrued wage marketers;
• Debit 26, 44 Credit 69 - unified social tax and insurance premiums for GPT have been charged on the salaries of marketers.

If an organization plans to release new products and wants to study the market for this, then the costs of wages of marketers should be taken into account on account 97 as part of deferred expenses, and with the start of the release of new products, they should be attributed to expenses for ordinary activities (clause 65 of Regulation N 34n<3>):

• Debit 97 Credit 70, 69;
• Debit 26, 44 Credit 97.

In tax accounting, the labor costs of marketers are taken into account in the usual manner, that is, with the accrual method - including reporting period when this salary was accrued (clause 4 of article 272 of the Tax Code of the Russian Federation), with the cash method - after its payment (clause 1 of clause 3 of article 273 of the Tax Code of the Russian Federation).

Marketing services provided by a specialized company

If marketing research is carried out by a third-party organization, then the costs are formed in accordance with the contract that is concluded with it. There are no special rules in the Civil Code governing the procedure for concluding and executing a marketing agreement. Such an agreement should be considered as one of the types of contracts for the provision of services for a fee (Article 779 of the Civil Code of the Russian Federation). When drawing up a contract for the provision of marketing services, it is necessary to clearly formulate the goals, the object of research, to designate the territory in which they will be produced. When concluding a contract, it is possible to stipulate the methods that will be used to solve research problems, for which a research program is drawn up, which is attached to the contract and is an integral part of it.

In order to avoid disagreements with the tax authorities, you need to be especially careful when drawing up an agreement for the provision of marketing services and registering the results. It is necessary to pay attention to the following points.

Firstly, the results of the work performed must be formalized with an act of work performed, as well as a report on the results of marketing research. If, for example, as a result of disputes with the tax authorities, the case comes to trial, then it is the report that is subject to mandatory examination by the court as required document for registration of this type of work (see Resolutions of the Federal Antimonopoly Service of the Moscow Region of 07.12.2005 N КА-А40 / 12121-05). For example, in the Resolution of the FAS SZO dated 05/29/2006 N A56-26389 / 2005 it is said: the taxpayer must submit additional evidence (report on the conducted market analysis, research, conclusion, recommendations) confirming that the services were actually provided.

Secondly, the documents should contain specific information about the services provided, and the wording should not be impersonal. Otherwise, during a tax audit, the inspector will draw a conclusion about unlawful expenses in determining the taxable base for income tax, and the court will side with the inspection.

For example, in the Resolution of the FAS ZSO dated 05.04.2006 N F04-1866 / 2006 (21004-A45-40) it is noted that the documents submitted by the company did not reflect the actual fulfillment of the obligations established by the contracts; the indication as the subject of the agreement "the performance of marketing services for researching the market for solders and alloys" is not evidence of economic justification and reasonableness of expenses in order to reduce taxable profit without submitting documents disclosing the actual content of the results of the services rendered. A similar position is expressed in the Resolution of the FAS SZO dated 01.06.2006 N A05-13038 / 05-31: the company did not submit reports on the work performed by the contractor. The newsletters referred to by the public only contain information about potential potential customers. Such information is publicly available and does not require special marketing research.

Thirdly, it should be borne in mind that tax inspectors check the proportionality of the costs incurred for marketing research, and in some cases, having come to the conclusion about the overpricing of services, do not accept these costs for tax purposes, considering them economically unjustified.

For example, FAS VSO in the Decree of 06.04.2006 N A33-9867 / 05-F02-1356 / 06-C1 sided with the tax authority, taking into account the fact that the cost of services was much higher than the prices for similar services in the respective region.

Note that the courts do not always support tax officials on this issue. For example, in the Resolution of the FAS SZO dated 07.07.2005 N A05-12199 / 03-10 it is said that clause 1 of Art. 252 of the Tax Code of the Russian Federation, it is not directly established what should be the ratio of costs and financial results to recognize expenses as economically justified. And in the Decree of the FAS VVO dated 09.03.2006 N А79-6184 / 2005 it is noted: the courts rightfully did not take into account the arguments of the tax authority about the economic unreasonableness of the costs of paying for marketing services, made on the basis of the assessment economic efficiency costs incurred, since Art. 252 of the Code does not make the economic justification of the expenses incurred dependent on the financial results of the taxpayer's activities. At the same time, the compliance of these expenses with the activities carried out by the company and their necessity testify to their economic justification.

Fourth, the results of marketing research should be used in the taxpayer's activities. For example, FAS VSO in the Resolution of 06.04.2006 N А33-9867 / 05-Ф02-1356 / 06-С1 sided with the tax authority, which proved that the taxpayer's actions on attributing the costs of studying the market situation to other costs associated with production and (or) sales, not directly related to its production activities.

What to do if marketing research is negative? Suppose an organization decides to increase the production of a particular product. However, the conducted marketing research has shown that the demand for these products is decreasing and it is impractical to increase the volume of production.

If in this situation the tax authorities do not accept such expenses in reducing the taxable base for income tax, motivating them with economic unreasonableness, then the following argument can be cited as an objection. The lack of a positive result does not mean that the costs are unjustified, because, after conducting market research, the organization saved itself from unnecessary costs and losses.

Marketing research can be carried out for various purposes, depending on which their accounting and tax accounting will be carried out, for example:

• market research in order to increase demand for products;
• market research for the release of new products.

The cost of marketing research carried out with the aim of increasing product marketing, in accounting, they are first reflected on account 44 "Sales expenses", and then written off to the debit of account 90 "Sales".

Example 1... The furniture factory, in order to raise the level of sales of its products, ordered marketing research from Premier Marketing LLC. The cost of the services rendered amounted to 708,000 rubles. (including VAT - 108,000 rubles).

After signing the act of completed work, the following entries will be made in the accounting of the furniture factory:

For purposes tax accounting marketing research costs are included in other expenses on the basis of paragraphs. 27 p. 1 of Art. 264 of the Tax Code of the Russian Federation as expenses for the current study (research) of the market situation, collection of information directly related to the production and sale of goods (works, services).

According to Art. 318 of the Tax Code of the Russian Federation, all other expenses are indirect and are fully deducted from taxable profit in the following order:

• with the accrual method - in the period when the studies were completed (the acceptance certificate was signed);
• with the cash method - in the period when the company paid for these studies.

The cost of marketing research carried out with the aim of releasing a new product. In accounting, such expenses are written off to cost in the period when new products are put into production. Until this moment, all costs associated with the preparation of a new production are recorded on account 97 "Deferred expenses".

In tax accounting, the costs of marketing research in preparation for the release of new products can be written off in the period in which they are completed, also to other expenses in accordance with paragraphs. 27 p. 1 of Art. 264 of the Tax Code of the Russian Federation. In this regard, taxable temporary differences will arise, reducing tax profit in the current period compared to accounting profit, which will lead to the formation of a deferred tax liability (DTL).

Example 2... JSC "Gorizont", engaged in the production of household appliances, plans to release new products from January 2008. In order to find out how promising this direction is, the company ordered research from a marketing company. The cost of services was 354,000 rubles. (including VAT - 54,000 rubles). The Certificate of Completion was signed in May 2007.

The following entries will be made in the accounting records of OJSC "Gorizont":

From January 2008, the accountant of OJSC "Horizont" will start writing off the costs of marketing research. Suppose that, by order of the head of the enterprise, this write-off must be made within 12 months. The deferred tax liability will also be settled at the same time. The following entries will be made in the accounting records of OJSC "Gorizont" on a monthly basis from January to December 2008 inclusive:

Please note: the examples considered situations where marketing research was aimed at the current study of market conditions. When concluding a contract and drawing up primary accounting documents, it is imperative to indicate that the expenses incurred are of a current nature, and even better, use the literal wording given in paragraphs. 27 p. 1 of Art. 264 of the Tax Code of the Russian Federation. If the company decides to investigate the prospects for the development of the market, for example, for the next few years, then the specified wording for writing off expenses will not work. You can use pp. 49 p. 1 of art. 264 of the Tax Code of the Russian Federation - other costs associated with production and (or) sale, provided that these costs meet the criteria specified in Art. 252 of the Tax Code of the Russian Federation.

Marketing expenses of a strategic (long-term) nature in accounting are to be accounted for on account 97 "Deferred expenses" and will be included in expenses for ordinary activities in the period in which the sale of new products is started. The write-off will be made evenly during the period established by the order of the head of the enterprise.

In tax accounting in accordance with paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, expenses are recognized in the reporting (tax) period in which these expenses arise from the terms of transactions. That is, when expenses are incurred, the period of their accounting (occurrence) is determined by the document in accordance with which such expenses were incurred. If the marketing research agreement provides for a study of the prospects for the development of the sales market for a new type of product, which is planned to be released in two years, then these costs must be taken into tax accounting after two years, when the new product goes on sale.

Often market research are carried out not for the purpose of selling products, but for the most profitable acquisition of assets. In this case, these costs are considered as costs of information and consulting services. In accounting, they are included in the actual cost (historical cost) of the asset it acquires. This is stated in the following documents:

• for intangible assets - in clause 6 of PBU 14/2000<4>;
• for fixed assets - in clause 8 PBU 6/01<5>;
• according to the materials - in clause 6 of PBU 5/01<6>.

In tax accounting, as well as in accounting, they are included in the initial cost of the acquired asset (clause 2 of article 254, clause 1 of article 257 of the Tax Code of the Russian Federation).

Example 3... Before purchasing the equipment, the machine-building plant entered into an agreement with Marketing LLC to conduct a market research of domestic and foreign equipment in the amount of 590,000 rubles, including VAT - 90,000 rubles. After signing the certificate of completion for marketing research, the plant purchased the appropriate equipment worth 5,900,000 rubles, including VAT - 900,000 rubles.

The following entries will be made in accounting:

Place of implementation of marketing services

Marketing services provided by a Russian organization (entrepreneur) to a Russian organization are subject to VAT on a general basis. Some nuances arise when concluding an agreement with a foreign partner.

In accordance with para. 5 pp. 4 p. 1 art. 148 of the Tax Code of the Russian Federation, when rendering marketing services, the Russian Federation is recognized as the place of sale if the buyer, in this case the customer of services, operates in the Russian Federation. In this situation, tax payers will be foreign organizations (in the case of tax registration with the tax authority) or the buyer of services ( Russian organization) will withhold the amount of VAT and transfer it to the budget as a tax agent (Article 161 of the Tax Code of the Russian Federation). If marketing services are provided to foreign organizations, then the territory of the Russian Federation is not the place of sale of services and, accordingly, the provision of such services is not recognized as subject to VAT.

Marketing services are provided by a third-party organization if the company has a marketing department

In practice, situations arise when, with its own marketing department, an enterprise turns to the services of third-party organizations. As a rule, in such cases, the tax authorities consider it unreasonable to reduce the taxable base for income tax by the amount of marketing research costs.

However, the arbitration practice in this regard is developing in favor of taxpayers. So, in the Resolution of the FAS MO dated 20.04.2005 N КА-А40 / 2944-05, it was concluded that tax legislation does not provide that the costs of marketing research under contracts with third-party organizations can be included in the composition of expenses that reduce income for tax purposes , only if the taxpayer does not have the appropriate employees (structural unit) in its staff.

In the Resolution of the FAS VVO dated 09.03.2006 N А79-6184 / 2005, the court established that the functions performed by the marketing service of the company do not duplicate the obligations of the executor under the contract for the provision of consulting and marketing services. In this regard, the claims of the Federal Tax Service Inspectorate that the costs are economically unjustified due to the presence of a marketing service in the company's staff were refuted by the evidence presented in the case. A similar conclusion is contained in the Resolution of the FAS VVO dated 05.22.2007 N A82-8772 / 2005-37.

And in conclusion, let us turn to the Resolution of the FAS ZSO dated 12.03.2007 N F04-1338 / 2007 (32306-A46-26), in which the arbitrators indicated that the tax legislation does not make the recognition of the taxpayer's costs of paying for services rendered by contractors economically justified depending on whether the taxpayer has structural subdivisions that solve similar problems.

Thus, if an organization, having its own marketing specialists, enters into an agreement for the provision of marketing services with a third-party organization, then in this case, in order to avoid claims from the tax authorities, it is necessary to justify why the organization entrusted the research to third parties. For example, the presence of a specialized firm of certain experience in conducting research on a specific market segment; availability of specialists with the required qualifications; the customer organization does not have the necessary hardware and software.

L. D. Mironova

Journal Expert

"Industry:

Accounting

and taxation "

L. N. Chiganova, LLC "PROFIX AUDIT"

Marketing(English marketing, from "market" - market) is an economic term, the definition of which is not contained in either civil, tax or accounting legislation.

In practice, this means that for the purposes of legal regulation of marketing, it is necessary in each case to analyze the content that is embedded in this concept.

In the classical sense, marketing is an entrepreneurial activity that not only manages the promotion of goods and services from producer to consumer, but also an activity that is associated with identifying and studying the needs of producers and consumers in the market to satisfy their interests.

Usually, marketing refers to the activity of studying the current state of the market and identifying trends in its change, which allows you to develop the most optimal business strategy.

According to the letter of the Tax Policy Department of the Ministry of Finance of Russia dated 02.04.2002 N 04-02-06 / 5/4 "marketing services are services for organizing the process of identifying, maximizing and meeting consumer demand for the organization's products." At the same time, the letter of the Department emphasizes that the concept of "marketing" also envisages, along with the provision of information services, which, as a rule, of a short-term nature, the provision of services to study the current sales market and create new structural divisions to expand the sales market.

When calculating the taxable profit of an organization, "marketing" expenses are included in other expenses, based on subparagraph 27 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. It was established that other costs associated with production and sales include, among other things, costs for the current (research) market conditions, collection of information directly related to the production and sale of goods (works, services).

However, the tax authorities recognize this as legitimate only if:

ü the costs incurred are economically justified;

ü conducted research is directly related to activities aimed at generating income;

ü The costs incurred are documented.

There are several ways to prove the economic feasibility of costs. It all depends on the purpose for which the company conducts marketing research.

Let's say:

ü the organization is going to release new products and therefore is studying its sales market;

ü the company intends to acquire a real estate object (other property) and, in order not to be mistaken with the price, orders a marketing study of proposals for the sale of such objects.

If an organization, having its own marketing department, orders a marketing research from a specialized consulting firm, then it will be necessary to substantiate the reasons why the organization has entrusted the research to third parties. For justification, the following arguments can be given:

ü a specialized firm has experience in conducting research, as well as specialists of the necessary qualifications, especially if complex methods of marketing and processing of the results obtained are used;

ü objectivity of research (employees of specialized firms are usually more objective in their assessments);

ü availability of the necessary hardware and software from specialized firms.

It should be noted that such expenses are recognized in tax accounting by an enterprise only if research is directly related to activities aimed at generating income ( clause 1 of Art. 252 of the Tax Code of the Russian Federation).

An important condition for writing off marketing costs as expenses is their documentary evidence. First of all, this concerns the contract itself for conducting marketing research, as well as documents that are drawn up based on the results of research:

· Correct and complete execution of a marketing research agreement.

The contract should be considered as one of the types of contracts for the provision of paid services, which is devoted to Chapter 39 of the Civil Code of the Russian Federation. And this means that the rules of this chapter are applied to the marketing research agreement. The subject of the contract must be formulated in such a way that the research framework is clearly defined. Namely: the goals and object of the study, as well as the territory in which it is conducted.

· At the stage of concluding a contract, it is necessary to stipulate the methods that will be used to solve the research problems, and in this regard, a Research Program or an Application for Research is drawn up.

These documents in mandatory attached to the contract and constitutes an integral part of it.

· Particular attention should be paid to those provisions of the contract that contain the basic requirements for the Research Report, which must be submitted by the contractor..

The report is the result of the work performed, and the contractor is obliged to transfer it to the organization that ordered the marketing research.

· At the same time, an Act of acceptance of the work performed is drawn up, which is signed by representatives of both parties - the contractor and the customer.

If the customer organization considers that the research was performed poorly, it has the right not to sign the Act and give the Report for revision to the contractor. For example, if the performer did not fully conduct the research or applied methods other than those specified in the Research Program. In such cases, as a rule, a bilateral Act with a list of measures for revision and the timing of their implementation.

· The settlement procedure can be different.

Sometimes in the contract, already at the stage of its conclusion, a fixed price is determined. But, given the specifics of marketing research, it is often difficult to immediately calculate them. full cost... Therefore, payment is made in two stages: advance payment and full payment for work upon completion. The final cost is calculated on the basis of a document drawn up by the contractor on the prices for work related to the conduct of applied marketing research. In this regard, the cost of the contract may be estimated.

Taking into account the marketing costs, the company - the customer must have a set of all the above documents. Otherwise, it will be quite difficult to prove the validity of the costs of marketing research during documentary verification by the tax service.

The procedure for accounting and tax accounting of marketing research costs depends on what the goal is:

ü the company seeks to increase the demand for its products (works, services);

ü the company is exploring the market for the release of new products and the subsequent sale of products;

ü the company has decided to purchase goods (property).

As already noted, the funds spent on marketing research include to other expenses associated with the production and sale of products.

According to article 318 of the Tax Code of the Russian Federation, all other expenses are indirect and are fully related to the expenses of the current period in the reduction of taxable profit.

Marketing expenses are recognized:

ü on accrual basis- in the period when the studies were completed (the Act of acceptance and transfer of the work performed was signed);

ü with cash method- in the period when the company paid for the performed research.

In accounting, the costs of marketing research carried out:

ü in order to increase the sales of products, they are reflected on account 44 "Sales expenses" and at the end of the month are debited to the debit of the "Cost of sales" subaccount of account 90 "Sales";

ü for the purpose of producing a new type of product with the reflection on account 97 "Deferred expenses" with subsequent inclusion in the product (account);

ü for the purpose of acquiring goods (property), they are included in the actual (initial) cost price (value) of the purchased goods (property) and are recorded on accounts 41 "Goods", 10 "Materials", 01 "Fixed assets", 04 "Intangible assets" ( using an account).

Enterprises often carry out marketing by planning new product launches.... According to the accounting rules, marketing research expenses are written off to the prime cost in the period in which the new product is put into production and its sale is started.

Prior to that, the costs associated with the preparation of a new production are recorded on account 97 "Deferred expenses". There is no such requirement in the Tax Code, therefore, in tax accounting, the costs of marketing research in preparation for the release of new products can be recognized in the period in which they are fulfilled. As a result, there will be differences that reduce the tax profit in the current period compared to the accounting profit. Consequently, taxable items arising in the current period are formed, which lead to the formation of a deferred tax liability.

Moment of application tax deduction for "input" VAT does not depend on the method of tax accounting of marketing expenses chosen by the organization. The research customer has the right to reimburse VAT in the period when the marketing expenses were actually incurred, paid and reflected in the accounting records.

Example:

LLC, within the framework of its activities, plans to release new products from January 2005. To find out about the prospects of its sales, the company placed an order from OJSC to conduct a marketing research. The acceptance certificate of the work performed, The report on the results of the study was signed by the organizations in March 2004.

The cost of research was 59,000 rubles, including VAT - 9,000 rubles.

Ltd. started producing and selling new products in January 2005.

For tax purposes, it applies the accrual method.

In March, the LLC recognized the funds spent on marketing as other expenses that reduce taxable income.

The following entries were made in accounting:

In March 2004:

Debit Credit - 50,000 rubles. (59,000 rubles - 9,000 rubles) - funds spent on marketing under the Certificate of acceptance of completed works are attributed to deferred expenses;

Debit Credit 19 - 9000 rubles. - accepted for deduction of VAT on marketing research.

Since January 2005 LLC will begin to write off marketing research costs to the cost of sales in connection with the sale of products. The write-off will be made evenly during the period established by the order of the head. At the same time, the repayment of IT will begin in the amounts calculated based on the share of written off marketing expenses. This operation is reflected in the entries:

Debit Credit - a part of marketing research expenses is written off to the cost of sales;

Debit Credit subaccount "Calculations of income tax" - partially repaid by IT.

Often, an enterprise conducts marketing research in order to acquire inventory or other property.

In accounting, this requirement is established:

ü Clause 6 PBU 5/01 "Accounting for inventories",

ü clause 8 PBU 6/01 "Accounting for fixed assets",

ü Clause 6 PBU 14/2000 "Accounting for intangible assets".

As for tax accounting, there is no direct indication of the inclusion of marketing expenses in the initial cost of fixed assets, intangible assets, materials and goods (clause 2 of article 254; clause 1 of article 257; article 320 of the Tax Code of the Russian Federation), but there is indication for the amount of expenses associated with their purchase. After analyzing the articles of the Tax Code of the Russian Federation, it can be assumed that the value of property will be determined in the same way, both in accounting and tax accounting.

December 2004
General manager LLC "PROFIX AUDIT",
Lyudmila Nikolaevna Chiganova.

The marketing plan is an essential part of the business development plan. This is what the fourth marketing commandment says: "Well planned - half done."

Marketing plan- the most important component enterprise development plan, a tool for planning and implementing it marketing activities.

Strategic marketing- continuous and systematic analysis of market needs, allowing to determine the most effective products and promising markets in order to create a sustainable competitive advantage enterprises.

Operational Marketing consists in considering the issues of pricing, promotion of goods and the organization of their sales.

A strategic marketing plan, developed for 3 - 5 or more years, takes into account the marketing capabilities of the enterprise and contains long term goals and the main marketing strategies, indicating the resources required for their implementation.

The annual marketing plan includes a description of the current marketing situation, an indication of the goals of marketing activities for the current year and a description marketing strategies required to achieve them.

Methodological approach to development strategic plans was formulated in topic 7. A marketing plan is developed for each strategic business unit and combines plans for individual product lines, individual products, individual markets, and individual groups of consumers.

Strategic and tactical marketing plans have the following sections:

Product plan;

Research and development plan for new products;

Distribution channels functioning plan;

Price plan;

Marketing Research Plan;

Physical distribution system operation plan;

Marketing organization plan;

The marketing budget is a plan that reflects the projected values ​​of revenues, costs and profits.

As well as marketing plans special programs are being developed aimed at solving individual complex problems: organizing the release of a new product, developing a new market, etc. Such programs are short-term and long-term and are drawn up by specially created working groups.

Marketing program– a set of interrelated tasks and targeted measures of a social, economic, scientific and technical, production, organizational nature, united by a single goal, indicating the resources used and the timing of implementation.

In practice, the following types of marketing programs are used:

Programs for transferring an enterprise as a whole to work in a marketing environment;

Programs for mastering individual elements of marketing activities;

Programs in certain areas of the marketing complex.

Of particular interest is go-to-market program. This program consists of two blocks.

Core block includes:

1) objectives and justification of effectiveness:

- growth in sales;

- increase in profits;

- acceleration of return on investment;

2) activities in the field of R&D, production, after-sales service, product promotion;

3) resources for individual elements of the marketing mix;

4) a plan for the implementation of activities.

V supporting block includes:

1) the organizational and economic mechanism for managing the development and implementation of the program - a set of tasks related to:

- organizational structure;

- personnel;

- financing;

- wages and incentives;

2) information and methodological support:

- methods and means of collecting, transferring, storing and processing information;

- methods of justifying the program;

3) ways to control the implementation of the program.

Determining marketing costs is a difficult task because:

- marketing costs provide the process of selling goods;

- marketing costs are of an investment nature and can bring income in the short term;

– financial planning marketing costs are carried out in the development of appropriate budgets (research, communication policy, etc.).

When determining marketing costs, the following methods are widely used:

? Top-down - the total cost is first calculated and then allocated to individual marketing activities. In this case, the approaches shown in Fig. 8.1;

? “Bottom - up” - first, the costs of individual marketing activities are calculated, and then these values ​​are summed up according to the costing methodology using the appropriate norms and standards (calculations are carried out by the marketing department of the enterprise or external experts on a contractual basis).

Rice. 8.1. Top-Down Approaches to Determine Total Marketing Costs

The costs of individual marketing activities are divided into fixed and variable.

Fixed marketing costs- the costs necessary to constantly maintain the functioning of the marketing system at the enterprise. They include costs for:

Systematic marketing research;

Creation of a marketing information bank for enterprise management;

Financing of work aimed at improving the product range of the enterprise.

Variable marketing costs- costs associated with changes in the market situation and market conditions, the adoption of new strategic and tactical decisions.

The marketing department compiles cost estimates in the following areas:

Marketing research costs (topic 3);

Development costs of new products (topic 2);

Distribution costs (topic 7);

Promotion costs (topic 6).

The modern method of planning marketing costs is method of limiting marketing budgets, based on "that the elasticity of consumer response varies with the intensity of marketing efforts." At the same time, such spending of funds for the use of each element of the marketing complex is determined, which leads to the best results (the greatest value of the effect).

The marketing budget quantifies management's expectations for future earnings, financial condition enterprises.

The budgeting process requires precision and accuracy, constant refinement.

In the practice of financial management, among the many forms of budgets, the following are most often used:

Flexible budgets - the actual and budgeted transactions are compared for a given volume of output;

Capital budget - a long-term budget intended for the purchase of long-term financial assets;

Consolidated budget - consists of production (operational) and financial budgets.

The operating budget reflects the planned costs associated with the production activities of the enterprise. The operating budget includes:

-> sales budget - a projected cost estimate of expected sales with an indication of the estimated sales price and sales volume in natural units;

-> production budget - the number of units of goods produced, considered as a function of sales and changes in inventory at the end and beginning of the year;

-> budget of costs of raw materials and materials - information on the amount of purchases of raw materials and materials for the year;

-> general plant overhead budget - all types of costs, except for direct costs of labor, raw materials and supplies. Consists of variable and fixed overhead costs for the coming year;

-> budget for sales and distribution costs - all sales, general and administrative expenses, and other necessary operating expenses;

-> profit and loss budget.

Based on the information contained in all these budgets, a prospective balance sheet is drawn up.

Control- the final phase of the marketing management cycle, the final link in the decision-making and implementation process. At the same time, the control phase is the starting point for a new cycle of marketing management and the implementation of management decisions.

Marketing control tasks are shown in Fig. 8.2.

Rice. 8.2. Marketing control tasks

Rice. 8.3. Marketing control stages

The following are used forms of control:

Strategic control - an assessment of strategic marketing decisions in terms of compliance with the external conditions of the enterprise. Strategic control and audit of marketing is a relatively regular, periodic area of ​​activity of the marketing department of the enterprise;

Operational control - an assessment of the level of implementation of current (annual) plans. The purpose of such control is to establish the compliance of current indicators with planned ones or their discrepancies. Such a comparison is possible provided that the indicators of the annual plan are distributed by months or quarters. Basic controls: analysis of sales, analysis of the firm's market share, analysis of the ratio of "cost-sales" and monitoring the reaction of buyers;

Profitability control and cost analysis - an assessment of the profitability of the marketing activities of the enterprise as a whole, in relation to specific products, assortment groups, target markets and segments, distribution channels, advertising media, commercial personnel, etc.

When monitoring profitability, the following types of costs are distinguished:

–> straight- costs that can be directly attributed to individual elements of marketing: advertising costs, commissions to sales agents, research, marketing salaries, etc. They are included in the marketing budget for the relevant areas of activity;

–> indirect- costs that accompany marketing activities: payment of rent for premises, transportation costs, etc. These costs are not directly included in the marketing budget, but are taken into account during control.

Analysis of the ratio "marketing costs - sales volume" allows you to avoid significant cost overruns in achieving marketing goals.

Objects of marketing control are shown in Fig. 8.4.

Rice. 8.4. Objects of marketing control

Identifying the costs of marketing, distributed across its elements and functions, is not an easy task. It is usually performed in three stages:

1) study of financial statements, comparison of proceeds from sales and gross profit with current items of expenditure;

2) recalculation of expenses by marketing functions: expenses for marketing research, marketing planning, management and control, advertising, personal sales, storage, transportation, etc. In the compiled table of calculations, the numerator indicates the current items of expenditure, and in the denominator, their breakdown by item of expenditure on marketing. The value of this kind of analysis lies in the ability to link operating costs to specific types of marketing activities;

3) a breakdown of marketing expenses by function in relation to individual products, methods and forms of sale, markets (segments), distribution channels, etc. Typically, a tabular method of presenting information is used:

in the numerator of the compiled table indicate functional items of expenditure for marketing purposes, and in the denominator - individual goods, markets, specific groups of buyers, etc.

Conducting strategic control and resulting from it revision (revision) of the marketing strategy unlike the other two forms of marketing control (operational control and profitability control), this is an extraordinary measure, and often an extraordinary one. It is used mainly in cases where:

The previously adopted strategy and the tasks determined by it are morally outdated and do not correspond to the changed conditions of the external environment;

The market positions of the main competitors of the enterprise have significantly increased, their aggressiveness has increased, the efficiency of forms and methods of their work has increased, and this happened in the shortest possible time;

The enterprise suffered a defeat in the market: sales volumes dropped sharply, some markets were lost, the assortment contains ineffective low-demand goods, many traditional buyers are increasingly refusing to purchase the company's goods.

If managers are faced with these difficulties, then a general audit of all activities of the enterprise is required, a revision of its marketing policy and practice, restructuring organizational structure, an urgent solution to a number of other serious problems.

Revisions must be preceded by:

Comprehensive analysis of the situation and identification of specific reasons for the unsuccessful work of the enterprise in the market;

Analysis of the capabilities of the technical, production, sales potential of the enterprise;

Determination of the prospects for the formation of new competitive advantages.

The performed procedures require revision of the enterprise strategy, reforming its organizational and management structures, the formation of new, more difficult tasks and goals that reflect the identified potential opportunities.

The types of analysis used in the audit of marketing are presented in table. 8.1.

When auditing the marketing of an enterprise, the following are used:

Internal audit - carried out by the enterprise's own resources;

External audit is carried out by the forces of involved independent experts, audit firms.

Table 8.1

1. Determine the threats and opportunities facing fast food outlets (eg McDonald's) in the Russian market.

2. The Tula enterprise "Troika" sets the task: to draw the attention of the population to the household appliances it sells and by 2004 to ensure the share of the Tula market equal to 50%. Develop a marketing plan.

3. The Tula enterprise "Oboi" is widely known in the regional market. However, the competition is fierce. Using the methods of situational analysis, SWOT analysis, identify the enterprise's capabilities to enhance its competitive advantages.

4. JSC Avtoshina, well-known in the motor oil market, decides to conduct an external audit. Is the cost of an audit worthwhile for a thriving firm?

5. The owner of the Apelsin restaurant believes that his activity is not sufficiently profitable. How can controlling marketing help him run his business more successfully?

6. Does the leadership need a higher educational institution periodic marketing audits? If so, create a marketing audit plan.

7. Based on the following data, make a production budget for the end of the year:

- sales of goods - 10,000 units;

- unit price of sales - 22 rubles;

- the desired volume of stocks at the end of the year - 1150 units;

- stocks of the enterprise at the beginning of the period - 1000 units.

Use the given data to make a sales budget.

Marketing, until recently such a new management tool, is currently in economic activity organizations are being used more and more often. Many large commercial enterprises(both trade and production) have a marketing service in their organizational structure. But even more small businesses are using services of specialized firms.

As a rule, when exercising tax control, tax authorities pay close attention to the economic feasibility and documenting of marketing expenses. We hope that the article presented to your attention will help you to correctly reflect this type of expenses and avoid conflicts with the tax authorities.

A few words about marketing

The result of the conducted marketing research is the strategic, tactical and operational plans for the production and marketing company activities, which include forecasts of the development of the target market, the strategy and tactics of the company's behavior on it, its marketing policy, as well as the policy of sales promotion and advertising activities.

An enterprise's marketing policy can include four sections:

1) product policy - a set of marketing measures to influence the market, aimed at increasing the competitive position of the company;

2) pricing policy - a combination different types price behavior in the market, determination of price strategy and price tactics;

3) sales policy - planning and formation of sales channels for goods;

4) promotion policy - planning and implementation of a set of measures aimed at promoting goods to the market (advertising, pre-sale and warranty service, etc.).

Regulation on the marketing policy of the organization

Nowadays, many organizations offer discounts to their customers. In most cases, their provision is not systematized in any way and is not justified in any way, and often it is not even provided for by the terms of the contract. With such an attitude towards the design of the proposed discounts, adverse tax consequences may arise, therefore we recommend that you pay special attention to the development of such a section. The provisions like "Pricing Policy". By systematizing and justifying the discounts provided to buyers with a well-developed pricing policy, the organization can protect itself in advance from disputes with tax authorities.

So, what should you pay attention to when developing a pricing policy? First of all clause 3 of Art. 40 of the Tax Code of the Russian Federation obliges to take into account discounts caused by:

- seasonal and other fluctuations in consumer demand for goods (works, services)

- loss of quality or other consumer properties by goods;

- expiration (approaching the expiration date) of the expiration date or sale of goods;

- marketing policy, including when promoting new products to the markets that have no analogues, as well as when promoting goods (works, services) to new markets;

- the implementation of prototypes and samples of goods in order to familiarize consumers with them.

It should be borne in mind that this paragraph does not provide the entire list of elements of the marketing policy, that is, the organization can supplement it.

The prices and discounts established by the organization after their justification in the "Pricing Policy" should be fixed in the price list. An indication of the formation of the transaction price, taking into account the corresponding discount, should also be contained in the text of the agreement on the sale of goods (works, services).

Implementation of the measures envisaged Regulations, and its development can be carried out both by the organization itself (its marketing department) and by specialized firms. In the second case, special attention should be paid to the conclusion of the contract and the registration of the results of the work performed.

Documentation of marketing services,renderedspecialized organization

1) The subject of the contract or a description of the actions (activities) that must be performed by the contractor.

This section of the marketing services agreement should be given special attention, since the subsequent tax and accounting of the results of its execution at the customer will depend on it. When determining the subject of the agreement, we advise you to adhere to the wording proposed by the Tax Code - later this will help to avoid conflicts with the tax authorities when attributing expenses to one or another of its items.

For example, if the subject of the contract is marketing research of the sales market, and in accordance with nn... 27 p. 1 of Art. 264 of the Tax Code of the Russian Federation as part of other costs associated with production and sale, are taken into account expenses for the current study (research) of the market situation, collection of information directly related to the production and sale of goods (works, services), it is better to formulate it in accordance with the norms contained in the code. Moreover, it is necessary to pay attention to the word "current", since otherwise the expenses incurred by the tax authority can be regarded as long-term, and they cannot be taken for deduction at a time.

2) Registration of the results of the contract.

The fact is that due to the lack of material content of the services performed, difficulties arise with the determination of economic justification and the corresponding documentary evidence of the costs incurred. Therefore, firstly, it is necessary to issue an acceptance certificate for the services provided in accordance with the requirements Art. 9 of the Federal Law "On Accounting"... Secondly, in the terms of the contract, provide that the contractor, in addition to the act of acceptance and delivery of the services rendered, undertakes to submit a written report. For example, a draft Regulation on marketing policy (if the subject of the contract is the development of a marketing policy); written consultation (if the subject of the contract is the provision of consulting services); results of current market research with practical recommendations, etc.

Such a document should indicate that the contractor, in the process of providing services, carried out certain work and obtained results that the customer can use in income-generating activities. Otherwise, it will be rather difficult to confirm the economic feasibility of the costs incurred under such an agreement.

Tax and accounting

1) ongoing market research;

2) expenses of a strategic (long-term) nature;

3) market research in order to acquire non-current assets.

The most common - marketing costs for ongoing market research . In tax accounting, they are subject to inclusion in the composition of other costs associated with production and sale, in accordance with nn... 27 p. 1 of Art. 264 of the Tax Code of the Russian Federation, and accounting, according to p. 7 PBU 10/99, - in expenses for ordinary activities as part of administrative expenses. When concluding a contract and drawing up primary accounting documents, it is imperative to indicate that the expenses incurred are of a current nature.

Example 1.

LLC Alfa entered into an agreement with LLC Delta on the current study of the transport services market in the amount of 118,000 rubles, including 18% VAT - 18,000 rubles. This type of expenses is provided for by the marketing policy of Alpha LLC.

Consider the reflection of these costs in the accounting records of OOO Alpha.

Strategic (long-term) marketing expenses can arise if an organization, for example, is about to release a new product and is exploring a potential market for its sale. In accounting, these expenses, in accordance with Chart of accounts, are subject to accounting on account 97 "Deferred expenses" and will be included in the costs of ordinary activities in the period in which the sale of new products is started. The write-off will be made evenly during the period established by the order of the head of the enterprise.

In tax accounting, there are two options for reflecting expenses:

1st - in accordance with nn... 3 p. 7 art. 272 of the Tax Code of the Russian Federation these expenses can be taken into account as part of other expenses related to production and sale in the reporting (tax) period in which they arose. In this case, there will be a difference between accounting and tax accounting of marketing expenses, the amount of which, in accordance with p. 18 PBU 18/02, it is necessary to accrue a deferred tax liability, which will subsequently be written off when expenses are accepted for accounting.

2nd - according to clause 1 of Art. 272 of the Tax Code of the Russian Federationexpenses are recognized in the reporting (tax) period in which these expenses arise from the terms of transactions. That is, when expenses are incurred, the period of their accounting (occurrence) is determined by the document in accordance with which such expenses were incurred ( Section 3 of the Guidelines). This means that if the marketing research agreement provides for a study in order to make a forecast of the sales market for a new type of product (for example, after two years), then these expenses must be taken into account for tax accounting after two years, when the new product will be released for sale. In this case, there will be no differences in accounting and tax accounting of marketing expenses.

Example 2.

LLC Alfa planned to release a new type of product in the second half of 2005. In order to determine the volume of sales of new products in this period, in May 2004, LLC Delta entered into a marketing research agreement for the amount of 118,000 rubles. including VAT - 18,000 rubles.

Write-off of marketing research expenses, according to the order head of LLC "Alpha", will be made evenly during 10 months.

Let us consider the reflection of these operations in the accounting of LLC Alpha using the first option for tax accounting of marketing expenses.

<*>Subaccount "Calculations with the budget for VAT".

<**>Subaccount “Calculations with the budget for income tax”.

<***>The deferred tax liability is extinguished based on the proportion of marketing expenses written off.

Marketing expenses associated with the acquisition of non-current assets, both in accounting and in tax accounting are subject to reflection in the cost of non-current assets.

In accounting, in accordance with p. 8 PBU 6/01, The initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, excluding value added tax and other reimbursable taxes (except as provided for by the legislation of the Russian Federation). This means that the costs of conducting marketing research, the purpose of which, for example, is to identify the best option for the ratio of price and quality of the acquired fixed asset, must be included in its initial cost. That is, they should be regarded as directly related to the acquisition of fixed assets.

In tax accounting, in accordance with clause 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of a fixed asset is determined as the sum of expenses for its acquisition, construction, manufacturing, delivery and bringing to a condition in which it is suitable for use, with the exception of taxes that are deductible or accounted for as expenses in accordance with the Tax Code. Consequently, marketing expenses aimed at studying the market for the acquisition of a fixed asset, for tax purposes, must also be included in the initial cost of the fixed asset.

Example 3.

For the purpose of purchasing printing equipment, LLC Alfa entered into an agreement with LLC Delta on conducting a marketing research of the market of domestic and foreign printing equipment in the amount of 118,000 rubles, including VAT - 18,000 rubles.

As a result, Alpha LLC purchased domestically produced equipment worth 1,180,000rubles, including VAT - 180,000 rubles. Delivery costs amounted to 35,400 rubles, including VAT - 5,400 rubles; equipment installation costs - 70,800 rubles, including VAT - 10,800 rubles.

Consider the reflection of these operations in the accounting records of OOO Alpha.

See article V. A. Romanenko “Accounting trade discounts"(Magazine" Topical issues of accounting and taxation ", 2004, No. 15).

Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ.

Regulation on accounting "Organization's expenses" PBU 10/99, approved. Order of the Ministry of Finance of the Russian Federation dated 06.05.99 No. 33n.

Chart of accounts of accounting of financial and economic activities and instructions for its use, approved. By order of the Ministry of Finance of the Russian Federation dated 31.10.00 No. 94n.

Regulation on accounting "Accounting for income tax calculations" PBU 18/02, approved. Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 114n.

Rather than varying with the change in unit sales, the total variable cost of distribution is likely to change directly with the value of units sold, that is, with a change in income. Thus, the variable distribution costs will be expressed as percentage of income, and not as a specific part of the monetary value of a unit of goods.

The classification of distribution costs (fixed and variable) will depend on the organizational structure and on the specific decisions of management. However, a number of items usually fall into one category or another - provided that their status as constants or variables may depend on time. Ultimately, all costs become variable.

During a quarterly or annual planning period fixed costs

• Salary and support of the sales staff.
• Costs for major advertising campaigns, including production costs.
• Marketing staff costs.
• Expenses for promotional materials such as sales media in retail outlets, and on the production of coupons, as well as distribution costs.
• Co-op discounts based on past sales.

Variable costs on marketing may include:

• Sales commissions paid to sales personnel, brokers or manufacturer representatives.
• Sales bonuses based on sales targets.
• Discounts from the invoice price and discounts on the results achieved, which are interrelated with the current sales volume.
• Prepayment funds (if included in the sales promotion cost estimate).
• Discounts for local advertising campaigns run by retailers but reimbursed by the parent company and discounts for co-advertising based on current sales.

If marketers consider their budgets in terms of fixed and variable costs, they will reap at least two benefits:

• At first if marketing costs are indeed variable, then budgeting in this way will be more accurate. But some marketers put in a constant, and at the end of the period are faced with inconsistencies or deviations if sales have not reached their targets. Conversely, a flexible budget — that is, one that takes into account its truly variable elements — will reflect actual results, regardless of where sales were discontinued.
• Secondly The short-term risks associated with fixed marketing costs are higher than those associated with variable marketing costs. If marketers expect revenues to be responsive to factors beyond their control (such as competitors or production cuts), they can reduce risk by incorporating more variables and fewer fixed costs into their budgets.

A classic example of a decision that is closely related to the relationship between fixed and variable marketing costs is the choice between attracting sales representative third party and own sales staff.

Hiring a full-time (or predominantly full-time) sales force is more risky than the alternative, as wages must be paid even if the company has not been able to meet its revenue targets. Conversely, when a company uses commission-based resellers to market its products, its distribution costs are reduced if the sales target is not met.

Cumulative distribution costs (marketing costs) ($) = Cumulative fixed costs circulation ($) + Cumulative variable distribution costs ($)

Total variable distribution costs ($) = Income ($) * Variable distribution costs (%)

Trading costs for commissions... Sales commissions are one example of distribution costs that vary in proportion to income. Therefore, any sales commissions should be included in the variable cost of distribution.

Of course, the move from using a full-time sales force to hiring a reseller can in itself cause a change in income. Calculating the level of income at which selling expenses equalize is only the first step in the analysis. But this is an important first step towards understanding the trade-off system.

There are many types of variable distribution costs. For example, distribution costs can be calculated using complex formulas specified in the contracts of companies with brokers and dealers. Selling costs may include incentives to local dealers that are contingent on meeting sales targets. They may also include promises to reimburse retailers for co-advertising.

What you should pay attention to

Fixed costs are often easier to measure than variable costs. Typically, fixed costs can be compiled from payrolls, lease documents, or financial statements. To determine variable costs, it is necessary to measure the rate of their increase. Although variable costs of distribution are often a predetermined percentage of revenue, they can change with the number of units sold (as is the case with a package discount).

Another complication arises if some of the variable costs of distribution refer to only a fraction of the total sales. This can happen, for example, when some dealers receive cash discounts or discounted rates for a certain consignment, while others do not.

The situation is complicated when some costs may appear to be constant, when in fact they are phased... That is, they are constant up to a certain point, and then they initiate additional costs. For example, a company might contract with an advertising agency to conduct three advertising campaigns in year. If she decides to pay for more than three campaigns, there will be incremental costs. Generally, milestones can be viewed as fixed - provided that the scope of the analysis is well understood.

Phased payments are sometimes difficult to simulate. Discounts for customers who purchase more than a certain level, or bonus payments to salespeople who have exceeded their sales quota, can become features that are difficult to describe. Creativity is important when planning marketing discounts, but that creativity is sometimes difficult to capture in terms of fixed and variable costs.

When developing a marketing budget, a company must decide how much of the costs should be allocated for the current period and which should be amortized over several periods. An example of such an investment would be a discount on the financial debt of new distributors. Rather than adding such a discount to the current period budget, it would be better to consider it as a marketing item that increases the company's investment in working capital. Conversely, the cost of advertising designed to generate long-term influence is hardly an investment; it makes more sense to think of them as marketing expenses.

Marketing spending is often used to compare companies and to show how much they are investing in a given area. Therefore, marketing expenses are usually viewed as a percentage of sales.

Marketing Spending: Important Metrics and Concepts

Marketing costs as a proportion of sales... Marketing spending, expressed as a share of sales. This figure shows how active the company is in marketing. The corresponding level of this indicator varies depending on the type of products, strategies and markets.

Marketing Cost as a Share of Sales (%) = Marketing Cost ($) / Revenue ($)

Varieties of this metric are used to test marketing elements against sales. Examples include promotional activities targeting the retail space, defined as a percentage of sales, or incentives for your own sales force as a percentage of total.

Advertising costs as a percentage of sales... Advertising costs as a proportion of sales. This is usually a subset of marketing spending, expressed as a percentage of sales. Before using such metrics, marketers are encouraged to determine whether certain marketing costs have been deducted when calculating sales revenue. Retail rebates, for example, are often deducted from gross sales in order to calculate net sales.

Deductions for place... This is a special form of distribution cost that must be faced when new shipments are brought in to retailers or distributors. In essence, they are charges that retailers make for making room for new items in their stores and warehouses. These deductions can take the form of one-time cash payments, free items or special discounts. The exact terms of the seat royalties will determine whether these are fixed or variable costs, or a combination of both.

By understanding the difference between fixed and variable costs, you can better consider the relative risks of different marketing strategies. In general, strategies that involve variable distribution costs are less risky because variable distribution costs will be lower if sales do not meet expectations.

The material is published in an abridged translation from English.

David D. Reibstein(David D. Reibstein), Managing Director of CMO Partners, Professor of Marketing at the Wharton School of the University of Pennsylvania.