Budgets and expense items

Budgets and expense items

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Fundamentals of Advertising (MKT 253)

Unit 9: Advertisement Budgeting

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of budgets and expense items.
• Apply the relevant marketing concepts to a defined customer group, market or business decision.

Curriculum Scope

• Concept of advertising budget and advertising appropriations
• The items of expenses included in advertising budgeting

Detailed Microsyllabus

1. Budget concepts

   1. Distinguish the advertising budget from appropriation decisions.
   2. Relate planned spending to objectives and available resources.
   3. Explain budget control and review.

2. Expense classification

   1. Identify research, creative, production and media expenses.
   2. Include agency and relevant campaign-administration costs.
   3. Separate advertising expenses from unrelated marketing activities.

3. Budget preparation

   1. Prepare a categorized estimate from stated inputs.
   2. Document assumptions and contingencies.
   3. Compare planned and actual expenditure.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 106–108.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.