КОНЦЕПТУАЛІЗАЦІЯ ОБЛІКУ І АУДИТУ МАРКЕТИНГОВОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ ТОРГІВЛІ В УМОВАХ ЦИФРОВІЗАЦІЇ

Abstract

The article is concerned with defining the conceptual framework for organizing accounting and auditing of marketing activities of trade enterprises using modern digital solutions. Attention is focused on the expediency of using information systems and technologies for the operational processing of a large array of data to ensure the management of marketing activities of trade enterprises, namely, for collecting and processing information that guarantees timely receipt of data for making marketing decisions, using certain standards, rules and technologies on the principles of focus, customization, flexibility, complexity and optimality. The scientific basis for solving the problem of increasing the analytical efficiency of management of marketing activities of trade enterprises is the formation of an information system through the development and implementation of the relevant concept. The concept is based on the accounting information paradigm, which is capable of structuring, processing and presenting data for making strategic and tactical management decisions in the field of marketing, as well as generating information for internal users and stakeholders in order to improve the efficiency of marketing activities and ensure compliance with regulatory requirements. This system of information support for the management of marketing activities of trade enterprises is a synergy of accounting and audit components that interact through information flows in the process of accumulating and transmitting timely, relevant and high-quality information. The developed model of information support for managing the marketing activities of a trade enterprise in a single management information system, through the synergy of interconnections of integral functional components of accounting and auditing, combines the processes of data entry, processing and transfer to stakeholders at different stages of marketing management in the context of digitalization. Implementation of the proposed model allows automating accounting and auditing processes, improving the efficiency and quality of management decisions on managing the marketing activities of trade enterprises.