Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних та філософських наук

ACCOUNTING OF MARKETING COMMUNICATIONS EXPENSES

Автор: Sveta on .

UDC 657.471:658.8.012.45
 
NAZAROVA Karina,
Doctor of Economics, Associate Professor, Head of the Department of Financial Audit of Kiev National University of Trade and Economics
 
MYSIUK Victoria,
Postgraduate student of the Department of Financial Audit of Kyiv National University of Trade and Economics
 
ACCOUNTING OF MARKETING COMMUNICATIONS EXPENSES
 
Background. The article considers with the main approaches to marketing communications enterprise costs accounting and analyzes the causal relationships between problems that arise due to limited access to high-quality costs information of reporti users and the current provisions that do not prevent their occurrence. The proposed approach based on the working hypothesis that the marketing communications costs accounting does not allow users of information to receive operative and qualitative information about enterprise marketing activity, therefore the offered approach of costs accounting information disclosure, mentioned above, will allow its users to operate relevant data, which is expected contributes to the effectiveness of its costs managing.
The article aim is to improve the current approach accounting to marketing communications enterprise costs accounting, which using, would provide users the opportunity to receive more qualitative, objective information, which, in turn, will contribute to improving the efficiency of making managerial decisions.
Materials and methods. The research was carried out using: monographic method, analysis and synthesis, induction and deduction, system analysis, classification-analytical method, graphic method and questionnaire. The information base of the research is monographic literature, Ukraine legal acts, materials of periodicals, as well as Internet information.
Results. The proposed approach based on the working hypothesis that the marketing communications costs accounting does not allow users of information to receive operative and qualitative information about enterprise marketing activity, therefore the offered approach of costs accounting information disclosure, mentioned above, will allow its users to operate with relevant information, which is expected contributes to the effectiveness of its costs managing. It is proposed to differentiate the enterprise costs, directly related to the work of the sales department, and the costs related to the marketing department, in particular.
Conclusion. With the development of an open economy and the active diversification of enterprises business processes, well-established accounting system does not provide users with full information to operate enterprise expenses data. In order to solve this problem it is proposed: to expand the concept content "marketing communications"; To improve the classification of marketing communications costs baseing on the purposes of using funds by the marketing department; Divide account 93 into two sub-accounts: account 93.1 – for the accumulation of costs information related to the work of the sales department; 93.2 – for the accumulation of costs information related to the work of the marketing department, including marketing communications costs; To exclude from the account 92 "Administrative expenses" expenses related to marketing activity. The accounting of marketing communications expenses in the context of proposed classification will provide an opportunity to conduct such costs detailed analysis in order to evaluate their effectiveness and feasibility.
 
Keywords: accounting, financial report, costs, marketing communications.
 
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