УДК 657:339.138:334

DOI: https://doi.org/10.36887/2415-8453-2019-3-6

Valeriy Ya. Plaksienko
Doctor of Economics, Professor,
Head of the Department of Accounting and Economic Control
Poltava State Agrarian Academy
Yulia O. Romanchenko
PhD in economics, Associate professor,
Associate professor of the Department of Accounting and Economic Control
Poltava State Agrarian Academy
e-mail: yulia1001@ukr.net

JEL classification: M31; M41

Abstract

Introduction. The modern business requires effective management of marketing activities, the development of optimal tools for planning, accounting and control of marketing costs.

The purpose of the study is to analyze and generalize approaches to determine the marketing services nature, their relevance in order to minimize risk in making management decisions in the course of enterprise business activities, as well as to cover accounting and analytical support of marketing services, aimed at actually receiving revenue from the planned activities and saving the capital of the enterprise.

Results. The regulatory framework that determines the economic essence of marketing and reflects the marketing services of an enterprise in accounting as a part of sales costs is investigated. Accounting of marketing costs is a difficult accounting process which depends of identifying them. The connection of the documentary support of marketing expenses with the economic activity of the customer is proved. It is the purpose of using the purchased services, not the specific outcome, that is relevant to the business. The accounting and analytical support of marketing services is covered which is aimed at the actual receipt of revenues from the planned activity and preservation of the capital of the enterpris. The registration order of the basic documentation confirming the fact of granting and ordering of marketing researches is determined.

Conclusions. It is important to monitor marketing operations, the feasibility of marketing costs, and so on in today’s business environment. The provision and receipt of marketing services must be documented in such way: a marketing service agreement and an order for marketing activities. The business activity is confirmed by the act of service rendered and the report on marketing activities.

Keywords: administrative costs, sales costs, act of services rendered, costs, contract, report on marketing activities, accounting, marketing, marketing services, marketing research.

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The article was received 27.06.2019