Development of marketing theory can be defined especially by theoretical, so however the considerable revisions of scientists have time after market development, and also not adapted to concrete application. Otherwise, marketing processes have the applied character especially, so as have the opportunity to take into account local and sentinel changes, combine the separate constituents in the general system of marketing.The category apparatus of the concept «budget of marketing» and «expense for marketing» is considered in the article. The legislative base of Ukraine in determination principal items of charges on the marketing is investigated. «The profitable cube» by A. Kearney was analysed as a determination at the cost of chain of the company’s actions, by means of that it is possible to earn profits. It is suggested, that in a context of research theme, will be formed «the profitable cube» at the expense of the distribution and sale, accepting the intermediate of chain «the production» as a constant. The «cost of chain» is analyzed on the example of the representatives of the retail market of Ukraine.
