SYSTEMIC APPROACH TO MANAGING MARKETING EXPENDITURES IN THE CONTEXT OF DIGITALIZATION AND COMPETITION

Abstract

The article examines the theoretical and practical aspects of a systemic approach to managing marketing expenses in the context of digitalization and high market competition. The necessity of integrating marketing, financial, and managerial accounting into a unified analytical system that ensures financial transparency and strategic consistency of decisions is substantiated. The study analyzes existing problems such as inefficient budget allocation, the absence of integrated cost control, and the lack of transparency in the impact of marketing tools on business profitability. Based on comparative, structural-functional, and economic-mathematical analysis, a model of systemic management of marketing expenditures has been developed, incorporating the stages of planning, implementation, control, and performance evaluation. The application of the proposed model helps increase ROMI, reduce inefficient spending, and foster a data-driven management culture.