УДК: 658.1/5

DOI: https://doi.org/10.36887/2415-8453-2022-2-16

Doctor of Science (Economics), Professor, Head of Economics Accounting and Business Consulting Department, Simon Kuznets Kharkiv National University
PhD, Assistant Professor at the Department of Accounting, Auditing and Taxation,
State Biotechnological University

JEL classification: М31; Р13; G34; L21


Introduction. Without gathering good quality information, enterprise management could hardly provide practical work, especially under modern marketing paradigm acceptance. Due to this, new requirements for information generated in the accounting and analysis system have appeared. Accordingly, the problem of accounting and analytical support for management decisions has to be solved, which provides the enterprise’s business capacity orientation to meet the market needs. Such decisions require the various data sources to be consolidated within a single information field. Using the fourth industrial revolution achievements and specific requests from the marketing function to expand the accounting functionality became the author’s hypothesis.

The purpose of the study is to provide the theoretical and methodological framework for designing the accounting and analytical support of the marketing management system for enterprise development under the modern business environment digital transformation conditions.

Results. The research is based on a morphological analysis of the differences between an enterprise’s marketing management and the management of the marketing activities implementation. Data flow diagramming toolkit has been used. The necessity to shift the aim of accounting system design in the marketing area from confirming the reality of marketing cost to expanding the accounting functionality and information support of production analytics indicators has been proven. It has been proposed to link product metrics with the enterprise’s business capabilities realization. Another proposal is to build forms of management reporting in the marketing field in terms of cause-and-effect relationships between the enterprise’s marketing management metrics. Differentiation of objects for enterprise’s marketing management influences and objects for marketing operations management has been carried out. Such differentiation made it possible to distribute the accounting and analytical support design requirements for each indicated management contours.

Conclusions. Recommendations on accounting process functionality expanding by linking management reporting with the crucial processes of an enterprise’s marketing management have been developed. They make it possible to improve the management decisions quality and ensure their direction to enhance the enterprise’s market positioning.

Keywords: information consolidation, accounting and analytical support, marketing management, control of marketing operations, development.


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The article was received 15.03.2022