Carole Panucci, longtime marketing finance assistant for Universal Pictures and an employee of the studio for more than 27 years, died Jan. 26 of heart failure in Los Angeles. She was 52.Panucci , who joined Universal in 1969, worked in various secretarial capacities for several divisions of the company, including the filmed entertainment group, TV accounting and motion picture group accounting. She had served as assistant to the VP of marketing finance, Charlotte Reith, for the past 12 years. Panucci is survived by her husband, Bruno, three children, three step-children, two brothers and three grandchildren. Family suggests contributions in Panucci’s name be made to the American Heart Assn.