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The Accounting Interpretation of the Costs of Marketing Activities of Trading Enterprise
Verzilova H. R.

Verzilova, Hanna R. (2020) “The Accounting Interpretation of the Costs of Marketing Activities of Trading Enterprise.” Business Inform 3:284–292.
https://doi.org/10.32983/2222-4459-2020-3-284-292

Section: Accounting and Auditing

UDC 657.471.1:658.8

Abstract:
In the turbulence of today’s business environment, the priority attention of the management of trading enterprises deserves the financial effectiveness and efficiency of activities focused on the continuous collection of information, its analytical processing and feedback with target segments. Therefore, research on the accounting support for the managerial decision-making process regarding marketing costs in the management information system of trading enterprise is relevant. The article is aimed at researching the methodical basics and developing practical recommendations on the formation of marketing costs in the accounting system of enterprise. In order to ensure the efficient operation of the marketing management information system, the author’s own approach to reflecting marketing costs on accounts and in the enterprise reporting is proposed. The expediency of accounting for marketing costs on the eponymous sub-account opened to the Account 93 «Sales and marketing costs» is substantiated. In view of specifics of the marketing activities of trading enterprise, the technology for accounting for certain types of these costs and generalization of information about them in the relevant consolidated statement is proposed. Recommendations on the organization of accounting of the enterprise’s marketing assets are suggested. Taking into account the proposals made, an algorithm of accounting interpretation of the formation of financial results from the sale of goods (products, services) of enterprise is developed. The proposals to improve the way marketing costs are reflected in the trading enterprise’s account will improve the accounting of managerial decisions to optimize marketing costs. The development of primary documentation of marketing costs in the information system of trading enterprise and analysis of the efficiency of marketing projects are allocated as promising directions of research.

Keywords: accounting system of enterprise, marketing costs, marketing activities, marketing assets.

Fig.: 1. Tabl.: 3. Bibl.: 19.

Verzilova Hanna R. – Applicant, Department of Finance and Accounting, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

List of references in article

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