Three Steps to a Good Marketing Budget

　　Without good budget management, you are likely to overspend on marketing accidentally. Here are three steps that help to make a good marketing budget.

　　Step 1: Organize financial information

　　The first step is to be clear of your current financial situation. You need to know how much money your company makes monthly and the changes that might arise in the future. Although income flows change throughout the year, you must organize the information based on reliable revenue — the minimum amount of money your company makes each month.

　　A realistic budget plan will always focus on the income that exceeds the expenses, not the total revenue that comes in. When you have determined the amount of disposable income available for the company, you should determine where the money will go.

　　Step 2: Determine where you want to spend marketing funds

　　After you know the total amount available to spend on marketing, the next step is how you plan to spend that money. Three main factors decide how you spend marketing funds: the budget amount, your past experiences, and where you can reach the right audience.

　　You will start organizing how to spend the funds based on the amount. Besides, you need to consider the strategies that have worked in the past. Also, you need to consider which marketing channels will allow you to reach the right audience.

　　Step 3: Assess data and make appropriate changes

　　The final step in building a good marketing budget is the analysis of the plan and any changes that may improve revenue. Ultimately, marketing is designed to bring in extra revenue. If the activity does not bring in any additional revenue over its cost, then it is better to change strategy and try something else.

　　Assessing the data is a vital part of creating an effective marketing strategy. Evaluation begins with comparing past performance to the performance after marketing the product or services. However, a good budget alone is not enough. You have to take action and remain committed to following through your plan. By keeping the budget in mind when you make decisions, you will have the opportunity to work out different strategies to find the best solutions for your business goals and prevent overspending on marketing.

操作提示：通过题干后的下拉框选择题目的正确答案。

1. What should the budget plan be based on?

　A. The company's reliable expense.

　B. The company's reliable income.

　C. The company's reliable cost.

2. What does “disposable income” mean in Passage 3?

　A. Total income.

　B. Previous income.

　C. Net income.

3. You have to be clear of ________________when organizing financial information.

　A. the income and expenses

　B. the marketing fund

　C. the budget management

4. The three main factors that decide how you spend marketing funds are _______________.

　A. the money you have earned, the actual expenses and the money you will expend

　B. the budget amount, your past experiences and where you can reach the right audience

　C. the assets you have, the product and the income

5. Keeping the budget in mind when making marketing decisions will avoid ______________.

　A. using less than you earn

　B. using money unnecessarily

　C. using more than you earn

答案：

1.这是一道推断题。本题询问“预算的依据”。此题信息对应文章Although income flows change throughout the year, you must organize the information based on reliable revenue. 所以答案是B。

2.这是一道词义辨析题。本题询问“disposable income”在段落三里的含义。上文提到，“A realistic budget plan will always focus on the income that exceeds the expenses, not the total revenue that comes in”.此处所指的收入并非全部收入和前期收入，因此此处“可支配收入”应理解为“净收入”， 所以答案是C。

3.这是一道细节题。本题询问“编制财经预算计划时应清楚的问题”。此信息对应文章中表述“A realistic budget plan will always focus on the income that exceeds the expenses,” 所以答案是A。

4.这是一道细节题。本题询问企业在支出方面应考虑的是哪三个问题。此信息对应文章中的表述“Three main factors decide how you spend marketing funds: the budget amount, your past experiences, and where you can reach the right audience. ”所以答案是B。

5.这是一道判断题。本题询问结果，即在企业决策时，如果能时时考虑预算的问题将会避免什么问题的出现。此信息对应文章中的表述“By keeping the budget in mind when you make decisions, you will……prevent overspending on marketing.”即不会出现超支的问题。所以答案是C。

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