Організаційні аспекти обліку витрат маркетингової діяльності підприємств

English

organizational aspects of accounting the costs of marketing activities of enterprises

Abstract. Introduction. The article is devoted to the study of organizational aspects of cost accounting of marketing activities of enterprises. It examines modern approaches to the effective organization of accounting, as well as the importance of developing documents to ensure transparency and reliability of information about expenses. An analysis of the main aspects that affect the organization of cost accounting in the field of marketing, as well as their importance for effective management of the enterprise, was carried out. Particular attention is paid to practices that allow optimizing the processes of documenting accounting and cost management. Purpose. The purpose of the study is to evaluate the organization of documentary support for accounting of costs of marketing activities by studying approaches to the standardization of compiling these documents. Materials and methods. The research materials are: 1) legal acts regulating documentation processes at the enterprise; 2) works of research scientists, devoted to the issues of documenting the cost accounting of marketing activities of enterprises. In the process of conducting the research, the following scientific methods were applied: analysis, synthesis and generalization of the obtained data, graphic methods to ensure the clarity of the presented information, as well as abstraction - to form conclusions and proposals. Results. The main approaches to the systematization and standardization of documentation, which contributes to increasing the efficiency of accounting processes, are considered. The results of the study demonstrate the importance of proper cost accounting for the formation of enterprise development strategies and the adoption of sound management decisions. The proposed recommendations for optimization of accounting procedures make it possible to improve control over costs and ensure their consistency with the general financial strategy of the enterprise. In particular, the following documents have been defined to ensure the needs of cost accounting during the implementation of marketing activities by the enterprise, namely: budget for marketing costs; an order for the enterprise to conduct marketing activities; report on marketing expenses; summary statement of accounting for marketing expenses; report on the provision of marketing services; information on the deviation of planned and actual marketing costs; a protocol for analyzing the effectiveness of the results of marketing activities. Discussion. The next step is to improve analytical control procedures, create effective ways of implementing control results, and develop specific methodical solutions. This opens up new opportunities for further scientific research in this field.

Keywords: accounting and control organization; costs; marketing activity; documentation