Удосконалення підходу до створення методик аудиту маркетингової діяльності

Abstract

Розглянуто способи вдосконалення методики аудиту маркетингової діяльності. Обґрунтовано складові методичного забезпечення аудиту маркетингової діяльності (чинники, об’єкти, процедури, методи, забезпечувальні компоненти). Запропоновано логічно-структурну модель розробки методик аудиту маркетингової діяльності, що інтегрує бухгалтерський, галузевий, юридичний та спеціальний підходи. Доведено доцільність алгоритмізації їх складових для забезпечення оперативності аудиту маркетингу.

The emphasis is on the need to improve existing approaches to developing marketing activity audit methods for avoiding mistakes during marketing decisions making which cause reduced profitability of economic activity and social and reputational capital loss of trade enterprises. The author’s position about this issue is presented on the base of careful analysis of methods and approaches which are used in modern auditing practice, by clearly substantiating the methodological principles of trade enterprises marketing activity auditing. The most significant external environment objects which affect on the trade enterprises marketing activity audit are identified for providing the possibility of application during the audit of the whole set of existing and possible methods of marketing analysis. The structural and logical model of methodical support of marketing activity audit is developed; it defines methods of the audit process organization, marketing activity audit objects, procedures of audit proofs obtaining, methods and procedures of marketing activity audit, systems of its support. Characteristics of accounting, legal, special and branch approaches application during development of enterprise’s marketing activity audit methodology are considered. Logical and structural model of marketing activity audit methods development is proposed; it integrates existing approaches in terms of methodology components, including external and internal regulations, subject and object areas of inspections, accounting sections checking methods, possible and typical violations, auditor’s questionnaire. It is recommended to develop the methodology for marketing activity auditing of trade enterprises which are part of trade networks with use of all four approaches and to formalize it in the form of relevant reference document. The algorithmization expediency of each methodological approach components for providing the efficiency of the marketing activity audit is proved. The data information sources for the audit are specified, which allow to cover all possible problem areas and identify the necessary steps for marketing activity of trade enterprise improving. It is recommended to develop worksheets with coding of marketing activity audit information sources and defining the aspects of substantial check of each source for various approaches; it will allow developing algorithms of checks for typical objects of marketing activity audit. The proposals will provide the timely adoption of effective marketing decisions in terms of changing business environment.