This study is based on the problem how to control the costs faced by many companies. The use of marketing cost analysis aimed to determine how effective the company's marketing strength with the release of the allocation of marketing costs and also to determine how much control companies in managing marketing costs. This research is a descriptive study with a research object PT Pangan Lestari Finna Malang. Products manufactured by the company are of many kinds and also in selling a product costs needed to support the success of these products until sold. The higher the number of products sold higher the cost to be incurred by the company.