EFFECTIVENESS OF COST MANAGEMENT IN TRANSPORT COMPANIES: THE ROLE OF MARKETING CONTROLLING IN ENSURING COMPETITIVENESS
Abstract
The purpose of the article is to study the role of marketing controlling as a key tool for ensuring effective cost management of transport companies on the basis of budget optimization, analysis and cost management. The research methodology is based on a comprehensive analysis of the costs of transport companies with the use of marketing controlling methods. A systematic approach was used to determine the key factors influencing costs, which allows taking into account the relationship between marketing activities and the company's costs. The study includes an economic and statistical analysis to assess the impact of marketing costs on the overall profitability of the enterprise. On the basis of a comparative analysis, approaches to cost control in transport companies are considered, as well as recommendations for optimizing costs by improving marketing strategies are developed. The features of cost management in transport companies and the impact of marketing controlling on increasing their competitiveness are considered. It was determined that the growth of competition and the need to optimize resources determine the search for effective methods of cost control, which would allow not only to reduce financial losses, but also to increase the quality of the company's services. It was found that marketing controlling acts as a tool that contributes to the balance between marketing costs and the achievement of strategic goals of the business entity, ensuring control over the effectiveness of marketing measures. Modern approaches to marketing controlling, its role in forecasting and cost analysis, as well as evaluating the effectiveness of advertising campaigns and targeted programs are analyzed. The principles of cost modeling and the development of recommendations for optimizing budgeting and control were studied. It has been proven that a comprehensive approach to cost management based on marketing controlling allows not only to ensure the stability of the enterprise's activity, but also to strengthen its position on the market, increasing adaptability to changes in the economic situation.
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