Assessment of marketing costs on the example of Apple and Samsung companies

The object of research is the importance of advertising costs. Marketing research is defined as a set of measures aimed at systematic analysis and presentation of data on the behavior, needs, attitudes, and impressions, motivations of business units in the context of their economic, political, social and daily activities. As a result, the issues of systematization and evaluation of marketing costs are becoming relevant both in the context of developing marketing activities by the relevant structural unit, and increasing the efficiency of the use of marketing cost budgeting tools. The paper considers the conceptual principles of the formation of marketing costs on the example of technological enterprises Apple and Samsung. The complexity and ambiguity of the principles of formation of marketing costs at enterprises require a clear understanding of the socio-economic and political processes in the country, the continuous collection of information by the enterprise, its analytical processing and feedback with target segments. Marketing budget approval decisions should be based on the company's strategy and activities to achieve them. Many companies neglect the significant costs of marketing communications. This work contains reasoned arguments why marketing is the main foundation for a successful enterprise. The trends that directly affect and determine the size of the marketing budget are investigated. The world approaches and principles of structural distribution of marketing costs are analyzed. This study was aimed at developing ways to improve the marketing activities of the enterprise in the current market conditions. The results of the study can be used by enterprises to improve the use of marketing activities, thereby ensuring the growth of the competitiveness of domestic enterprises and the improvement of the economic condition of their own country. Based on the theory and practice of research, companies will be able to logically and effectively create a budget for marketing activities