The subject of research: the process of management of costs of an industrial enterprise for marketing communications (MC) with ultimate buyers of consumer goods; the aim of the paper: theoretical substantiation and development of methodical approaches for management of a light-industry enterprise MC costs in the aspect of such management functions as planning and control; research methodology and technique: methods of theoretical generalization, analysis and synthesis, classification, economic-statistical (one-dimensional analysis), economic-mathematical (optimizations), polling, expert; theoretical and practical results: classification of an enterprise MC costs by means of introduction of features "communication campaign (CC) stage" (costs for CC preparation, control, implementation), "connection with a specific CC" (main and auxiliary costs) stipulated by specification of the composition of costs for MC; theory-methodical approach to definition of a social-demographic structure of a CC target audience, where the notion "combination of levels of social-demographic characteristics" is introduced, which is obtained by grouping of states of characteristics, which ensures objectivity and depth of conclusions on most discriminant social-demographic characteristics; methodical approach to definition and distribution between MC channels, bearer of the CC fixed budget of an enterprise, whose distinction consists in taking into account of requirements for covering the target audience and frequency of contacts with them by CC periods using the criterion of the maximum weighted overall rating, which allows more precise planning, carrying out preliminary control of costs in consideration of achieving the communicative purpose of an enterprise in a certain segment of the CC audience; definition of the notion "management of marketing communication costs" based on specification of the composition of MC costs and study of such costs management taking into account, along with the marketing concept principles, the controlling concept principles: separation of the process of taking management decisions in the aspect of such management functions, as planning and control; methodical providing on planning and control of MC costs of an enterprise when carrying out CC, distinction of which consists in planning and control of costs by segments of the CC target audience with consistent regard for the trade and communication purpose, which contributes to enhancement of the quality of planning and control of costs and allows strengthening the market orientation of an enterprise; the object and degree of introduction: the designs are introduced into the practical activity of LLC "Retto LTD", OJSC "Selena"; scope of application: planning and control of costs of light- industry enterprises for MC in carrying out CC with ultimate buyers of goods.
