Управленческий учет маркетинговых затрат в торговле

Abstract

Currently, trade is rapidly developing in Russia. Large commercial intermediary firms-distributors, dealers, traders come to the market, as well as large trading giants-supermarkets, nonspecialized stores with a wide range of goods offered, which benefit from cooperating with wholesale companies. The main problems slowing down the development of trade activities in Russia are recognized as absence or lack of working capital, financing, qualified personnel, premises for storing goods and high rents, poor information support and imperfect regulatory regulation of trade activities, tough competition, etc. Under these conditions, high-quality management of the activities of any economic entity is impossible. The introduction of an effective system of management accounting for marketing expenses is strongly needed. The emergence of a new object in management accounting - marketing costs - determines the need to prepare new tools for their recognition, evaluation, and development of new key indicators for managing these objects. In the context of digitalization of trade, the latest technologies are being invented and the basic principles of doing business are changing. To assess the satisfaction of buyers (customers, clients), as a percentage of the total number of buyers, a number of indicators are calculated. Availability of information concerning the degree of customer satisfaction facilitates the work of planning and forecasting demand, income and expenses of a trading organization. Accounting and analytical support (AAS) for managing marketing costs helps improve the effectiveness of this area of the company’s marketing policy and includes 3 main blocks: accounting and reporting, analytical block and planning. Retro discounts and future discounts are recognized as marketing tools for stimulating sales. Formation of a budget for marketing costs provides the process of drawing up forecasts for the amounts of income, expenses and profits from marketing activities, minimizing costs in the process of achieving marketing goals.