当今广告费已成为现代企业各类营销支出中的重要部分。在美国,平均每推出一种新产品,制造厂家大概就要花费3000万美元广告费。美国企业一年用于广告费的支出占其国民生产总值的2％。对广告费的计划与使用通过企业的广告预算来实现。广告预算只有支出而无收入,其收益只能最终反映在企业销售额和市场占有率的增长或者利润率的提高上。因此,一般意义上的广告预算,是指企业从事广告活动而支出的费用。广告预算包括两大内容即支出多少广告费用;广告费用应何时支出及怎样支出。广告预算是企业财务活动的重要内容之一,广告费用支出适当与否,直接关系着广告活动的成效。国内企业的广告预算大多采用两种方法。一是先确定年广告费支出总额,然后在各期内进行均摊。这 Today’s advertising fees have become an important part of various types of marketing expenditures for modern companies. In the United States, on average every manufacturer launches a new product, and the manufacturer will probably spend $30 million on advertising. U.S. companies spend 2% of their gross domestic product a year on advertising expenses. The planning and use of advertising costs is achieved through the company’s advertising budget. Advertising budget only has expenditure and no income, and its revenue can only be finally reflected in the growth of the company’s sales and market share or the improvement of the profit rate. Therefore, the advertising budget in the general sense refers to the expenses incurred by companies engaging in advertising activities. The advertising budget includes two major contents, that is, how much advertising costs are spent; when advertising expenses should be spent and how they should be spent. The advertising budget is one of the important contents of corporate financial activities. The appropriateness of advertising expenditures directly affects the effectiveness of advertising campaigns. Most domestic companies use two methods for their advertising budgets. The first is to determine the total amount of annual advertising expenses, and then carry out the equalization in each period. This