The rule of business is that whatever they are investing is giving them any benefits or is it just the sunk cost. Marketer wants to know that advertisements belong to which category. This lecture briefly present on Establishing Objectives and Budgeting for Promotional Program. By this study you can recognize the importance and value of setting speciﬁc objectives for advertising and promotion. First we should know why do we need advertisements and promotional program. Advertisements make the people aware of the product.