Research on Dynamic Marketing Budget and ROI-Driven Cost Management in Beauty Cosmetics Enterprises: A Case Study of Proya
Abstract
Ltd. as a single case to explore that question, pulling together dynamic marketing budgeting, ROI-driven cost management, activity-based
costing (ABC), and target costing into one analytical frame. Financial data from 2017 to 2025 tell a clear story: the sales expense ratio climbed
from 37.52% to 49.63% during the expansion years, but when revenue dipped for the first time in 2025, image and promotion expense growth
crashed to 1.39%. That is not a random fluctuation—it reflects a deliberate shift toward ROI-based allocation. The findings carry practical
weight for marketing cost management in the beauty sector.
Keywords
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DOI: http://dx.doi.org/10.70711/memf.v3i10.10045
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