The planning and control of sales are discussed in the preceding chapter. But the relationship between sales and the effort (the marketing effort) to achieve the sales plan is so close, that it is practical to now review the planning and control of marketing expenses.
In a broad sense, marketing expenses may be defined as the costs relative to all activities from the time goods are produced/manufactured or from the time of purchase in a nonmanufacturing company until the products reach the customer—the cost of marketing or selling. This would include the applicable portion of all costs, including general, administrative, and financial expenses. For our purposes here, however, the discussion is limited to those expenses, exclusive of general, administrative, and financial expenses, that are normally under the control of the marketing or sales executive. They may include, but are not limited to, the following general classifications: