Modern approaches to the organization of costs and marketing accounting of the trade enterprise

Sherer Igor
PhD in Economics, Associate Professor, Accounting and Auditing Department, Odessa National Economic University, E-mail:tutor121960@gmail.com, ORCID ID: https://orcid.org/0000-0001-6345-2977

Belinskaya Olga
PhD in Economics, Associate Professor, Accounting and Auditing Department, Odessa National Economic University, E-mail:skalli@te.net.ua, ORCID ID: https://orcid.org/0000-0003-4043-0630

Cite this article:

Sherer I., Belinskaya O. (2019). Modern approaches to the organization of costs and marketing accounting of the trade enterprise. Ed.: D.V. Zavadska (ed.-in-ch.) and others [Suchasni pidkhody do orhanizatsii obliku vytrat na zbut ta marketynh torhovelnoho pidpryiemstva; za red.: D. V. Zavadskoi (gol. red.)], Scientific Bulletin of the Odessa National Economic University, No. 7-8 (270-271), pp. 162–174.

Abstract

The prerequisites for the emergence of marketing as a certain economic system, a method of solving production and market problems have been considered. The definitions of marketing as a process of planning and managing trading activities which are aimed at satisfying the needs and desires as individuals have been investigated in the economic literature. It has been proved that the key issue in the organization of cost accounting is the division of sales management units by functional purpose into sales and marketing. The activity of the former is based on the concept of intensification of commercial efforts, the latter – on the philosophy of marketing. The essence of concepts of marketing and marketing as separate components of promotion of goods in trading networks has been investigated. Key indicators of the division of trading activity into marketing and marketing have been highlighted. The cardinal differences of the concepts of marketing and marketing which should be taken into account when organizing information support of trade activity management have been shown. The place of accounting in the system of information support of management of marketing and marketing activity of a trading enterprise has been determined. Existing problems of organization of accounting of expenses on sales and marketing in the system of management of trading activity have been shown. The results of scientific research on a particular problem have been summarized. Possible approaches to the organization of accounting for marketing and marketing expenses have been analyzed. The necessity of separate accounting of marketing and marketing expenses has been substantiated. The approach is proposed to improve the organization of accounting of marketing and marketing costs in the national accounting system. A list of items on marketing and marketing costs and relevant accounts have been offered.

Keywords

trading activity, sales of goods, consumers, accounting, costs, sales, marketing, management.

JEL classification: M410; DOI: 10.32680/2409-9260-2019-7-8-270-271-162-174

UD classification: 657:334

References

1. Hoferber, Yu. V. Vyznannia i otsinka marketynhovykh vytrat [Recognition and evaluation of marketing costs], Visnyk Kyivskoho natsionalnoho torhovelno-ekonomichnoho universytetu – Bulletin of Kyiv national university of trade and economics. URL: https://ecnof_2012_9(1)_39.pdf [in Ukrainian]
2. Kotler, F. (1992). Osnovy marketynha [Fundamentals of marketing], Novosibirsk: Nauka, 736 s. [in Russian]
3. Zavyalov, S., Demidov, V. (2003). Formula uspekha: marketynh [Formula for success: marketing], 2 izd., Moskva: Mezhdunarodnye otnosheniya, 320 s.
4. Milash, I. V., Krasnousov, A. V. (2015). Stratehichne upravlinnia vytratamy pidpryiemstv rozdribnoi torhivli: monohrafiia [Strategic cost management of retailers enterprises: monograph], Kharkiv: KhDUKhT, 286 s. [in Ukrainian]
5. Protopopenko, H. O. (2005). Vytraty na marketynh i zbut: problemy rozmezhuvannia ta obliku [Marketing and sales costs: differentiation and accounting problems], Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Ekonomichni nauky – Scientific papers of Kirovograd national technical university, Economic Sciences, Kirovohrad: KNTU, 7, 1, 409-413. Retrieved from: http://dspace.kntu.kr.ua/jspui/handle/123456789/3329 [in Ukrainian]
6. Derii, V. A. (2013).Vytraty na zbut u systemi obliku i analizu nevyrobnychykh vytrat [Sales costs in the system of accounting and analysis of non-production costs], Oblik i finansy – Accounting and finance, 4, 20-23 [in Ukrainian]
7. Pushkar, M. S. (2006). Kreatyvnyi oblik (stvorennia informatsii dlia menedzheriv): monohrafiia [Creative accounting (creating information for managers): monograph], Ternopil, 334 s. [in Ukrainian]
8. Bezverkhyi, K. (2010). Do vdoskonalennia obliku nepriamykh vytrat na zbut, reklamu i marketynh [To improve accounting indirect costs of sales, advertising and marketing], Bukhhalterskyi oblik ta audyt – Accounting and auditing, 12, 14-19 [in Ukrainian]
9. Pro zatverdzhennia Polozhennia (standartu) bukhhalterskoho obliku 16 «Vytraty» [On the approval of the Regulation (standard) of accounting 16 «Expenses»]: Nakaz Ministerstva finansiv Ukrainy No. 318 vid 31.12.1999 р. URL: http://zakon1.rada.gov.ua/laws/show/z0027-00 [in Ukrainian]