The relevance of researching costs spent on online advertising as an important institutional factor in ensuring the competitiveness of banks in the new economic conditions, is justified by strengthening of the role of such advertising in the marketing communications caused by its benefits, the possibility of rapid replacement of the content of advertising messages, a focus on well-defined target group, combined optical and acoustic forms of information, two-way communication between the advertiser and the consumer. The author studied how various types of advertising tools orient customers on a service, influence the promotion of banking products, and in the sphere of accounting and control over advertising expenditures- the structure of costs, depending on the period of life of a promotional tool in the banking market has been studied.

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