Особливості управлінського обліку витрат на маркетинг та збут в сільськогосподарських підприємствах

Abstract

The study is particularly relevant as it aims to highlight the crucial role of management accounting in agricultural enterprises. The study involved the use of a set of the following methods: bibliographic (collection and analysis of existing literature in the direction of the study); analysis and synthesis (analysis of existing approaches to the methodology and classification of marketing costs and sales costs); logical generalization (regarding proposals for improvement of account 93 “Sales expenses” and item 50 of the current year). Management accounting, a key component of the accounting system, plays a vital role, with the share of accounting information in the management accounting system being about a third. The costing process involves using a set of tools for collecting, analyzing and making recommendations on marketing and sales costs, so the following methodological approaches for the management process should be applied: marketing management and sales management. These methodical approaches enable us to determine the disadvantages and advantages faced by management. Moreover, marketing management can be detailed according to various aspects, and more in-depth work can be carried out in their section. However, this is likely only for large agricultural enterprises (primarily agricultural holdings) with numerous staff and departments. It is suggested to use a system of indicators to determine the effectiveness of marketing and sales of products: the cost of attracting a customer, the lifetime value of a customer, the average revenue from one user, the value of a customer for the entire period, the return on investment in marketing and the return on product sales. Accounting for management needs according to the indicator “Costs for sales” is kept on the account of the same name 93. This account is intended only partially to disclose marketing costs regarding customer product delivery, promotions, fairs, exhibitions, etc. Therefore, based on today’s needs, many scientists recommend making corrections to account 93 not only in terms of its name, but also in its contents. For improvement, the following name of account 93, “Marketing and sales expenses,” is proposed with the following analytical accounts: 931, “Marketing expenses,” 932, “Sales expenses,” and 933, “Other expenses.” It is recommended, if necessary, that the proposed sub-accounts be detailed by spending areas for the needs of the accounting staff. It is also suggested to add to f. 50 s.g. new indicators, in addition to sales costs (column 14), included in the cost of goods sold: marketing costs (column 13) and other costs (column 15). Keywords: management accounting, management, marketing costs, sales costs, agricultural enterprise.