Accounting for accountability in Indonesia had develop may affect the achievement of corporate Marketing Cost Control Efficiency. That is the presence of Accountability, efficiency can help companies control costs, especially in the field of Marketing. the purpose of this study is to determine how much influence the responsibility accounting for efficient management of marketing costs. the research method used in this study literature study method and survey method of descriptive research, writer use Rank Formula, regression, correlation, coefficient of determination and test, to determine the relationship and influence between two variables.