Бухгалтерський облік та аудит маркетингової діяльності торговельних підприємств: автореф. дис. на здобуття наук. ступеня канд. екон. наук: 08.00.09 – Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

Abstract

Дисертацію присвячено вирішенню актуального науково-практичного завдання з удосконалення організаційно-методичних положень бухгалтерського обліку та аудиту операцій маркетингової діяльності торговельного підприємства. Проведено аналіз сучасного стану вітчизняної торговельної галузі та визначено основні тенденції, під впливом яких вона перебуває та потенціал її конкурентоспроможності з урахуванням аналізу ефективності маркетингової діяльності. Імплементовано елементи маркетингової функції в усі етапи обліково-звітного процесу при побудові концептуальної моделі обліково аналітичного забезпечення управління торговельним підприємством. Запропоновано авторське визначення дефініцій «маркетингові витрати» та «маркетингові активи». Розроблено науково-обґрунтовану класифікацію маркетингових витрат та активів. Визначено послідовність етапів процесу документування операцій маркетингової діяльності. Для забезпечення ефективного функціонування інформаційної системи управління маркетинговою діяльністю запропоновано авторський підхід до відображення маркетингових витрат та активів на рахунках обліку та у звітності торговельного підприємства. Розроблено обліково-маркетинговий інтерфейс підприємства роздрібної торгівлі. Конкретизовано мету, завдання, предмет, об’єкт, методичний інструментарій та послідовність аудиту маркетингової діяльності. Запропоновано логічно-структурну модель розробки методик аудиту маркетингової діяльності. Визначено основні напрямки аудиту ефективності маркетингової діяльності торговельного підприємства.

The dissertation is devoted to solving of actual scientific and practical objectives of organizational and methodical provisions trading enterprise marketing activity operations accounting and audit improvement. The main tasks of marketing activities are identified, namely: coordination of supply opportunities; storage; distribution of goods and services; realization; post sales service; identifying key steps and measures that will promote the effective sale of goods or services to end users. Elements of marketing function have been implemented in all stages of the accounting process when building a conceptual model of accounting and analytical management system of a commercial enterprise. For documentation of marketing expenses, it is offered to make the Order on holding of marketing events, Contract on marketing services providing, Act of marketing services acceptance-transfer. The author's definition of the definitions "marketing costs" and "marketing assets" is proposed. To forecast the volume of trade enterprises and their potential for competitiveness domestic trade industry current state has been analyzed and main trends, influencing factors and the potential competitiveness were identified taking into account the analysis of marketing efficiency. Developed marketing expenses classification takes into account peculiarities of their accounting, analysis and audit on the following features: connection to the sales volume; controllability; method of attribution to cost price; connection to economic activity; participation in the income providing process. Scientifically based marketing assets classification has been developed, which is based on the principle of comparing the types of marketing assets and costs incurred by the company in connection with their creation both reporting and future periods. The distribution of features in the middle of the facet is proposed to be carried out in accordance with the types of signs on goods and services, advertising products, databases, software that will correspond to the analytical accounts. Developed mathematical model summarizes accounting data on marketing costs in balance with relevant marketing asset. Sequence of stages of the marketing activities documenting process is determined taking into account peculiarities of its implementation and specifics of commercial enterprises economic process. In accordance with the defined stages of the marketing operations documenting process a set of administrative, primary and general documents is proposed taking into account the provision of marketing services by a third party organization or activities carried out by the internal marketing service of the trading company. To ensure of the marketing management information system effective functioning the author's approach to the reflection of marketing costs on the accounts and disclosure in the reporting is proposed. Recommendations for the organization of accounting for trading company marketing assets are given. Taking into account the submitted proposals an algorithm of accounting interpretation of commercial enterprise financial result from the sale of goods (products, services) formation has been developed. The analysis of using of information technologies at retail enterprises is carried out and it is substantiated that in their activity three classes of information systems are used for business processes automation: Front-office; In store solution; Back office. Components which can be used as a single user interface for trading enterprise business processes automation are allocated. Retail enterprise accounting interface on a basis of automated documentation, accounting and marketing systems (CRM - systems of management of mutual relations with clients) is developed. To determine the main advantages of software for automation of commercial enterprises marketing activities management domestic market of software products designed to automate the documentation, accounting and management of customer relationships has been analyzed. Marketing activities audit methodological support components (factors, objects, procedures, methods, support components) are substantiated. The logical structural model of the marketing activity audit methods development which integrates accounting, industrial, legal and special approaches is offered. Marketing activities auditing methods components in all approaches are defined as following: external and internal regulations, subject and object area of inspections, methods of accounting sections control, possible and typical violations classifier, auditor's questionnaire. The expediency of algorithmization of them to ensure the efficiency of marketing audit is proved. The main directions of audit of trade enterprise marketing activity efficiency are defined: efficiency of commodity policy; efficiency of pricing policy; efficiency of communication policy. It is proposed to evaluate the effectiveness of trade enterprises marketing activities by calculating an integrated indicator of a marketing effectiveness comprehensive assessment, which allows to analyze the impact of both quantitative and qualitative indicators. A system of criteria for marketing activities comprehensive assessment is proposed, which should be included in the audit procedures program in the form of an audit test, which can identify problem areas in the enterprise marketing activities and develop measures of marketing mix optimizing.