摘要:The purpose of this study was to determine the allocation of marketing costs foreach type of product. Desired allocation basis for each type of products tailoredto the marketing function and obtain the potential costs of each type of productmarketing. By getting a potential marketing costs, it will be known types ofproducts that will generate big profits. On Scientific Writing this, the authorscalculate the cost of marketing by determining the types of costs according tofunction, determining the cost allocation basis, so you will know that marketingcosts are charged against any type of product, and finally find out whether thecompany is using its marketing cost effective or not. After conducting researchand analyzing it, the author can conclude that the marketing costs on PTColumbia for the month of February 2006 for the three types of productsSamsung TV, Sony TV, TV Fujitec quite effective.. Columbia did not suffer theloss.