Issue №: 2(42)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
ACCOUNTING SUPPORT OF THE MARKETING STRATEGY MANAGEMENT OF AN ENTERPRISE
PRAVDIUK Nataliia – Doctor of Economic Sciences, Professor of Accounting Department, Vinnytsia National Agrarian University, (21008, 3 Sonyachna Str., Vinnytsia, e-mail: npravduyk@gmail.com).
The article substantiates and develops organizational and economic mechanism for the formation of accounting support for the marketing strategy management at the enterprise.
The methodological basis of the research is the historical and logical method used to study the essence of the marketing strategy and its constituent elements in the overall hierarchy of enterprise development strategies. The dialectical method and comparative analysis are used to study the information support of the marketing strategy management at the enterprise and current practice of representing the costs of marketing activities of the enterprise in the accounting. The methods of scientific abstraction, induction and deduction, analysis and synthesis are used to improve the plan of accounts and financial reporting in terms of cost accounting for the marketing activities.
The structure of the information support of marketing strategy management, which includes information resources generated by the external and internal environment of the enterprise, is investigated based on the substantiation of the importance of developing and implementing the marketing strategy of the enterprise under conditions of modern business environment. It is established that the basis of information support of the marketing strategy management at the enterprise is the accounting system of the enterprise. To form a qualitative accounting and information support of the marketing strategy management at the enterprise, the classification of expenses for the marketing activity and the procedure of their documentary registration are generalized, and guidelines on the display of accounting information in the accounts and financial statements are provided, which will enable to assess the efficiency and cost effectiveness of implementation of the marketing strategy by the business entity, as well as to estimate the level of achievement of the target parameters of the activity.
Elements of scientific novelty consists in the organizational and methodical mechanism of formation of the accounting and information support of the marketing strategy management at the enterprise in accordance with the components of the marketing complex (commodity, sales, price and communication policy), which enables to generate information flows in necessary analytical terms according to the needs and specifics of management, is suggested.
Proposals on the cost accounting of marketing activities of the enterprise are suggested, which meet the requirements of the current legislation, which regulates accounting and financial reporting in Ukraine, and they may be used in the accounting practice of domestic enterprises.
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About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
