DOI: https://doi.org/10.32515/2663-1636.2020.5(38).182-189

Costs in the Marketing Planning System at the Enterprise

Valentyn Korinyev, Serhii Romanchuk, Svitlana Boiko

About the Authors

Valentyn Korinyev, Professor, Doctor in Economics (Doctor of Economic Sciences), Professor of the НR and Marketings’ Department, Zaporizhia National University, Zaporizhia, Ukraine, ORCID: http://orcid.org/0000-0002-4279-2101, e-mail: kvl79203@gmail.com

Serhii Romanchuk, Associate Professor, PhD in Technics (Candidate of Technics Sciences), Associate Professor of Economic Theory, Marketing and Economic Cybernetics’ Department, Central Ukrainian National Technical University, Kropyvnytskyi, Ukraine, ORCID: https://orcid.org/0000-0002-0204-6059, е-mail: licinio@ukr.net

Svitlana Boiko, Teacher of Economic Theory, Marketing and Economic Cybernetics’ Department, Central Ukrainian National Technical University, Kropyvnytskyi, Ukraine, ORCID: https://orcid.org/0000-0001-5587-1792, e-mail:svetlianaboyko@gmail.com

Abstract

The problem of planning of marketing activity of domestic enterprises is defined and its features are investigated. An algorithm for the process of planning marketing activities according to the results of this study is proposed. The role of costs from the point of view of pricing at marketing planning is specified. It is established that the key to the success of the enterprise in modern conditions is the planning of its marketing activities, taking into account the peculiarities of the micro and macro environment. It is important for the company to pay attention to reducing marketing risks by reducing the uncertainty of operating conditions and concentration of resources in the most promising areas. Therefore, the company tries to reduce the level of risk in both long-term and short-term, developing and implementing strategic and tactical planning measures.Considerable attention should be paid to the level of costs for production and sales. This will achieve the goals set by the company and will improve the sales of the company's products and increase its profits. It is advisable to conduct a SWOT-analysis of the strengths and weaknesses of the enterprise and apply a matrix of varieties of its strategic business units. In all areas and at all levels of planning the marketing activities of the enterprise requires the preparation and streamlining of decisions about the goals, means and measures that should ensure the production and sale of products that meet existing demand and future consumer needs. With such marketing planning, this will allow the company to decide on its pricing policy in order not to lose old and attract new customers, which will achieve production efficiency and product competitiveness.

Keywords

мarketing, planning, price, costs, enterprise, market situation, competition

Full Text:

PDF

References

1. Assel, H. (2009). Marketing: principles and strategy: textbook. (2nd ed.). Moscow: Infra-M.

2. Westwood, J. (2014). Marketinhoviy plan: monografiya [Marketing plan: monograph]. St. Petersburg, Moscow, Kharkov, Minsk: Piter [in Russian].

3. Durovich, A.P. (2016). Marketinh v predprinimatelskoy deyatelnosti: monografiya [Marketing in entrepreneurial activity: monograph]. Minsk: NPZh "Finance, accounting, audit" [in Russian].

4. Degaltseva, Zh.V. (2018). Sravnitelnaya harakteristika razlichnih metodov zatrat i kalkulirovaniya sebestoimosti [Comparative characteristics of various methods of costs and costing]. Nauchniy jurnal KubGAU - Scientific journal of KubSAU, 104 (10), 1010-1020 [in Russian]

5. Kovalev, A.I., & Voilenko, V.V. (2012). Marketing analysis. (2nd ed.). Moscow: Center for Economics and Marketing.

6. Kuzina, A.F., & Pavlenko, E.A. (2018). Sovremenniy podhod k sovershenstvovaniyu ucheta i upravleniyu zatratami ekonomicheskogo subekta [A modern approach to improving accounting and cost management of an economic entity]. Humanitarnie, sotsialnoekonomicheskie i obshchestvennie nauki - Humanities, socio-economic and social sciences. 6-7, 198-200 [in Russian]

7. Podgornaya, A.G., & Tyurev, V.K. (2017). Osnovnie funktsii upravleniya zatratami [The main functions of cost management]. Matritsa nauchnogo poznnaniya - Matrix of scientific knowledge, 3, 171-175 [in Russian].

8. Severinova, Yu. M. (2011). Udoskonalennya mehanizmu analizu ta planuvannya marketinhovoyi diyalnosti pidpriemstva [Improving the mechanism of analysis and planning of marketing activities of the enterprise]. Ekonomichniy visnik Donbasu - Economic Bulletin of Donbass, 3 (25), 132-135 [in Ukrainian].

9. Graham, H., Saunders, J., & Pearcy, N. (2016). Marketinhovaya stratehiya i konkurentnoe pozitsionirovanie [Marketing Strategy and Competitive Positioning]. Moscow: Balance Business Books [in Russian].

Пристатейна бібліографія

  1. Ассэль Генри. Маркетинг: принципы и стратегия : учебник / 2-е изд. М. : Инфра-М, 2009. 804 с.
  2. Дж. Вествуд. Маркетинговый план: монографія. Санкт-Петербург, Москва, Харьков, Минск: Питер, 2014. 298 с.
  3. Дурович А. П. Маркетинг в предпринимательской деятельности: монография. Минск: НПЖ «Финансы, учет, аудит», 2016. 464 с.
  4. Дегальцева, Ж.В. Сравнительная характеристика различных методов затрат и калькулирования себестоимости. Научный журнал КубГАУ, №104 (10), 2018. С. 1010-1020.
  5. Ковалёв А.И., Войленко В.В. Маркетинговый анализ / изд. 2-е, перераб. и доп. М. : Центр экономики и маркетинга, 2012. 207 с.
  6. Кузина А.Ф., Павленко, Е.А. Современный подход к совершенствованию учета и управлению затратами экономического субъекта. Гуманитарные, социально-экономические и общественные науки. 2018. № 6-7. С. 198-200.
  7. Подгорная, А.Г., Тюрев, В.К. Основные функции управления затратами. Матрица научного познания. 2017. № 3. С. 171-175.
  8. Северинова Ю. М. Удосконалення механізму аналізу та планування маркетингової діяльності підприємства. Економічний вісник Донбасу № 3 (25), 2011. С. 132-135.
  9. Хулей Грэм, Сондерс Джон, Пирси Найджел. Маркетинговая стратегия и конкурентное позиционирование. М.: Баланс Бизнес Букс, 2016. 778 c.
Copyright (c) 2020 Valentyn Korinyev, Serhii Romanchuk, Svitlana Boiko