ECONOMIC JUSTIFICATION OF AUDIT AS A MANAGEMENT TOOL OF MARKETING COMMUNICATIONS

Abstract

Purpose. To analyze commercial enterprises on industries from the point of view of feasibility of optimization of the costs of promoting products through marketing audit. Methods. The study uses the method of analyzing the structure of businesses costs based on the audited financial statements and the method of assessing the correlation between the costs of products promotion and revenues. Results and practical significance. The economic feasibility of the use of marketing audit as a tool for promotion costs optimization is justified with high prospects level of development of audit in such industries as information communications, production of food products, passenger air transportation, fast-food restaurants; with an average level in such sectors as information technology, construction of the residential complexes; low level in such areas as: the implementation of foodstuffs, metallurgy. The research will help within management consulting highlight new kind of universal test marketing enterprise component, which has a key role in the company's efficiency. Scientific novelty. The economic feasibility of the use of marketing audit as a tool for promotion costs optimization is justified. Consulting companies are recommended to use the methods of marketing audit: the continuous analysis of information and self-identification of "weak points" instead management consulting based on specific customer request.