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KV #19905-9705 PR dated 02.04.2013.

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RESEARCH CENTER FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

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According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

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Liburkina L. M.

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Accounting and Analytical Support for the Marketing Activities of Agrarian Enterprises
Sadovska I. B.

Sadovska, Iryna B. (2026) “Accounting and Analytical Support for the Marketing Activities of Agrarian Enterprises.” Business Inform 9:741–741.

Section: Accounting and Auditing

Article is written in Ukrainian
Downloads/views: 0

UDC 657.1:658.8:631.11

Abstract:
Amidst the instability of agrarian markets, intensifying competition, and fluctuating consumer demand, there is a growing need for reliable information regarding the costs and outcomes of marketing activities. Traditional accounting systems do not fully meet the information requirements of marketing management in agrarian enterprises. This article aims to substantiate theoretical principles and practical recommendations for establishing an accounting and analytical framework for the marketing activities of agrarian enterprises, thereby enhancing the soundness of managerial decisions. The study is grounded in system, process, and functional approaches, employing methods such as generalization, comparison, grouping, structural-logical analysis, and information flow modeling. A structure for accounting and analytical support is proposed; it integrates the tracking of marketing costs – categorized by activity area, responsibility center, product type, and sales channel – with an analysis of sales profitability, promotion efficiency, consumer behavior, and the performance of sales decisions. A system of indicators for evaluating marketing efficiency has been developed. The proposed approach is applicable to agrarian enterprises across various organizational and legal forms. Future research should focus on accounting for specialization, seasonality, scale of operations, and digital sales channels. The findings will contribute to improving marketing costs budgeting, product profitability assessment, and the substantiation of pricing and sales decisions. Improving marketing performance will foster stability in agrarian production, employment, and rural development. An approach to establishing an accounting and analytical support system has been refined by integrating accounting data and marketing analytics into a unified information model. Its value lies in creating a comprehensive information framework for the prompt assessment of marketing managerial decisions and the determination of their impact on the financial results of agrarian enterprises.

Keywords: accounting and analytical support; marketing activity; agrarian enterprises; marketing costs; management accounting; analysis; sales; efficiency.

Fig.: 1. Tabl.: 2. Bibl.: 16.

Sadovska Iryna B. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting and Taxation, Lesya Ukrainka Volyn National University (13 Voli Ave., Lutsk, 43025, Ukraine)
Email: [email protected]

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