ACCOUNTING SUPPORT OF THE MARKETING STRATEGY MANAGEMENT OF AN ENTERPRISE

Abstract

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.