Accounting for sales activities in the context of the separation of logistics and marketing processes

Abstract

Introduction. Sales activities should be considered as a process of organizational and economic operations that includes logistical aspects (transportation, warehousing, inventory management, order servicing) and marketing aspect (research and analysis of market conditions, determination of sales volumes, selection and management of distribution channels). Modernization of the management of the product sales process requires the adaptation of accounting methodology to the requirements of logistics and marketing. The dual positioning of the sales process as a logistics and marketing activity requires the improvement of primary documents, accounts and accounting records. Purpose. The main aim is to improve the accounting of sales costs with a separate logistics and marketing processes. Methods. General scientific empirical, logical and historical methodical techniques of knowledge of reality were used in the process of researching the place of logistics and marketing in the accounting of sales expenses. The research is based on science general methods of economic processes, facts and phenomena of accounting to differentiate the sales costs of logistics and marketing origin. The information base of the research is legal documents, scientific works of domestic and foreign scientists in the marketing activity accounting field etc. Results. The influence of logistics and marketing on the accounting method for sales costs is investigated. Different accounting documents that allow separate identification of the sales costs of logistics and marketing origin are disclosed. The accounting practice of calculating sales costs has been improved by changing the name of account 93 «Sale costs» to «Costs for sale and marketing» and opening new accounting subaccounts. The form of sales cost accounting information for the purpose of their structural, dynamic analysis and estimation of deviations from the planned indicators is proposed. Discussion. The use of the proposed invoices and the register of sales expenses can cause the complexity of accounting calculations, which requires further investigation of the prospects for automation of accounting procedures.