Masura de control de marketing folosita pentru a detremina excesul de costuri asociate cu activitatile de marketing pe o perioada data; chltuielile totale de marketing sunt exprimate ca procent din totalul veniturilor din vanzari.
A marketing control measure used to determine whether the cost of the marketing activities engaged in to produce the level of sales in a given period was excessive; total marketing expenses are expressed as a percentage of total sales revenue.