It goes without saying that we are now in the stage of "marketing revolution " based on a change of philosophy. The attention or emphasis of business executives has shifted from problems of production to those of marketing, and from the products they can make to the products consumers want them to make. Thus, marketing activities in consumer-oriented business have become very complex and complicated today as they are. With these changes in business, there has been a tendency for marketing costs (or distribution costs) to rise relatively and for production costs to decline. According to a research, about 59 cents out of one consumer's dollar goes for marketing and only 41 cents for production. Marketing cost analysis from managerial viewpoint is concerned with the costs of such marketing functions as sales promotion (including advertising), direct selling, storage, handling and delivery of commodities, and credit and collection activities. Nowadays, it is essentially necessary for us to control these cost to promote the marketing efficiency which makes one of the important steps of the administrative process. The increasing complexity and growth of modern marketing organization together with the increased need for improved methods of sales have forced management to pay attention to this aspect of control. Then, I would like to develop a system of standard costs in the marketing activities which will be compared with the real results of the activities. The article deals with these problems as followings. 1 Preface 2 Problems of Marketing Costs 3 Marketing Control 4 Marketing Cost Analysis and Marketing Decision (1) The Concept of Marketing Cost (2) Sorting Marketing Cost (3) Determination of Standard 5 Conclusion