ACCOUNTING OF MARKETING EXPENSES OF AN ENTERPRISE

Abstract

New trends in the development of marketing, on the one hand, lead to the emergence of new accounting objects in terms of the emergence of expenses that expand the concept and nomenclature of marketing expenses, on the other hand, impose requirements for the clear identification of such expenses for the purpose of further evaluation, accounting and reporting. The article is aimed at studying the approaches to accounting for marketing expenses in domestic practice. The purpose of the article is to study the methods of synthetic and analytical accounting of marketing expenses of enterprises, taking into account the diversity of their activities and the need to meet the needs of the management system. The study uses both general scientific research methods and special methods, in particular, observation, system analysis, and logical generalization. An analysis of existing approaches to the development of the nomenclature of analytical accounts related to the accounting of a wide range of marketing expenses is carried out. It is determined that at present, the construction of accounting for marketing expenses at an enterprise is mainly focused on the accumulation of expenses on a specially allocated account with the allocation of analytical accounts depending on the needs of management. The correspondence of accounts for the reflection of marketing expenses is generalized, taking into account the requirements of legislation and current accounting practice. The article presents a graphical interpretation of accounting approaches to the correlation of the concepts of “marketing expenses” and “sales expenses”. Four models of accounting for marketing expenses are considered, depending on the correlation between the concepts of “marketing” and “sales”. Based on the results of the study, the following approaches to expenses accounting are proposed: the marketing approach, in which sales expenses are components of marketing expenses; the normative approach, in which marketing expenses are components of sales expenses; the differentiated approach, when sales expenses and marketing expenses are separate categories of operating expenses; and the synthetic approach, in which sales expenses and marketing expenses contain both common and individual expenses items.