Economic model of outsourcing marketing expenses and sales expenses in the context of ensuring competitiveness

Zhyliakov Sergii
PHD student in the specialty 051 Economics, Poltava University of Economics and Trade, Poltava, E-mail:serhiiz77@gmail.com, ORCID ID: https://orcid.org/0009-0002-1861-218X

Cite this article:

Zhyliakov S. (2023) Economic model of outsourcing marketing expenses and sales expenses in the context of ensuring competitiveness. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Ekonomichna model peredachi v autsorsynh marketynhovykh vytrat pidpryiemstva ta vytrat na zbut u konteksti zabezpechennia konkurentospromozhnosti; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 9 (310), pp. 14-22.

Abstract

The purpose of the article is to justify the effectiveness of the economic model for managing marketing expenses and sales expenses of a company with the possibility of outsourcing them. To achieve this goal, methods of analysis and synthesis, induction and deduction, documentary verification, and modeling, as well as linear equations, were applied. The latest publications on the role of marketing and sales expenses in the context of a company’s competitiveness were analyzed. Conceptual approaches to defining marketing and sales expenses were explored, and commonalities and differences were argued. A comparison was made with marketing tools such as the 4Ps model, resulting in the synthesis of marketing and sales expenses, which are interconnected for outsourcing. Legislative norms of accounting, civil, economic, and tax law were analyzed, and through the induction method, a conclusion was reached regarding the feasibility of creating an economic model for outsourcing certain functions to individual entrepreneurs to increase working capital and competitiveness. The feasibility of applying an economic model using the services of individual persons exclusively is justified by the personal experience of individual outsourcers, with the potential for its spread within the company and adjustments to its strategy to ensure competitiveness. Forecasted risks of the model were examined, and approaches to addressing them were proposed. Using modeling, a linear equation was examined, resulting in data on the efficiency of a company's expenses for outsourcing marketing and sales functions. Deductively, the efficiency coefficient of investments in the created economic model for outsourcing was obtained. Documentary verification was used to justify the double-entry accounting of the model and the necessity of confirming incurred expenses with primary documents to minimize tax risks. When applying the model, the introduction of additional sub-accounts in accounting was proposed, which, in the overall summary, would not affect the documentation of economic activities. The practical significance of the research results lies in justifying a model that allows for effective decisions regarding investments in outsourcing to enhance a company’s competitiveness.

Keywords

competitiveness, economic model, income, taxation, outsourcing, marketing, expenses, sales, accounting.

JEL classification: M310, M410; DOI: 10.32680/2409-9260-2023-9-310-14-22

UD classification: 338.1: 339.1

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