Удосконалення документування для обліку витрат на маркетинг промислового підприємства

Abstract

Досліджено суть витрат на маркетинг промислових підприємств та розкрито існуючу систему документування цих витрат. Визначено невідповідність наявних облікових реєстрів для обліку витрат на маркетинг сучасним потребам управління. Запропоновано форми бухгалтерських реєстрів, які уможливлять накопичування інформації про витрати на маркетинг з метою їхнього аналізу та контролю.

Under market relations, there is an objective need to improve the timeliness of the acquired information. One of the factors hindering the development of the industrial enterprises is the insufficient information application. It covers a multitude of the basic and consolidated data, the storage of the collected information, ways of its representation and transformation methods, regulations of the database organization, methods of encoding and retrieval. Financial accounts enable to provide only a general assessment of the enterprise financial condition and cannot be used to justify the managerial decisions on the marketing costs of the industrial enterprises. Preference of the accounting information carriers is mostly confined to the use of the normatively assigned to the appropriate direction of the accounting of the source documents and registers. However, using the applicable standardized document forms is not always possible to allocate the separate accounting objects, such as marketing costs, which hampers their further consideration. Resulting from the undertaken study, it is established that the current marketing cost system cannot be used for the managerial decision validity and control in this area. The initial information for the budgeting for the marketing costs is the data of marketing department (merchandising or logistics) on the operating structuring of marketing activities, which reflects the requirements for the object, a set of efforts to perform. Judging from these data and in reliance on the estimating characteristics contained in the database regarding expenditure cross-section of the completed marketing activities, the processing operations of the labor forces that should be involved for work are carried out. To reflect the spending on marketing as from the moment of their occurrence, and its identification with a certain expense group in accordance with the purposes for which it was incurred, and its accounting under the calculation items, there are provided the following accounting registers: Account of the expenses on marketing for the enterprise business units, Subsidiary accounts of marketing expenditures and Combined statement of the marketing expense tracking. The application of the proposed accounting registers will have a positive impact on the creation of the system-related, rapid and complete reflection of the marketing expenditures and the timely write-off on the period costs. It is essential to determine the enterprise financial performance. With respect to the accumulation and synthesis of the planned expenditures on marketing, it is offered an Expense budget on marketing. At the end of the accounting period, it is recommended to form an Account book of deviations of the budget values of the marketing expenditures from the actual expenses, which provides the cost value as outlined in budget, its actual value for each expenditure type, range of deviation, reasons, their significance and measures for each type of deviations. To analyze the deviation of the actual expenses from the planned expenditures in terms of the expense items will allow the Account book of the marketing cost control on items. Based on the inquiry of the specific nature of the industrial enterprises marketing expenditures, as well as requests for information from the managerial personnel, we propose to use such forms of accounting registers developed by the author that will allow the most comprehensive information accumulation towards the marketing expenditures for the analysis and managerial control in this area.