Determining marketing budgets

Date of publication: June 14, 1978

Author: Barry Leach


Anglo-Saxon accounting practice puts marketing expense within the framework of what is termed selling expense. Selling expenses consist of expenses for marketing, advertising and/or distributing the product, i.e. Salesmen's Salaries, Salesmen's Commission, Travel and Entertainment, Delivery Expense (freight out). Office Expense, Advertising, Miscellaneous (including research). The larger part of the above are fixed in character whereas, as most advertising agencies know, the classic marketing expenses provide the lion’s share of variable selling expenses.

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