Methodical Aspects of Documenting the Marketing Activities

The effectiveness of accounting for marketing costs depends on the correct documentation of the consumed resources of the enterprise. The purpose of the article is to justify the methodical foundations of documenting the marketing activities. As analysis of the practical activities of trade enterprises in the Kharkiv region shows, in many of them accounting does not control the “consumer - reporting” relationship, so the result of this is the perception of the financial and managerial reporting of the enterprise to a large extent in terms of costs. Planning the information-analytical system for managing the marketing activities, it is necessary to remember that the costs of marketing activities, due to the difficulty of confirming their connection with the enterprise economic activities, are the object of close attention of fiscal authorities. Therefore, the approach to their documenting should be clearly regulated by the internal documents of the enterprise for the organization of accounting. The sequence of stages of the process of documenting the marketing operations was determined with taken into account the features of marketing activities in trading enterprises. According to determined stages of the process of documenting the marketing operations, a set of administrative, primary and generalizing documents was proposed. Two options of marketing activity are considered: a) marketing services are provided by a third-party organization; b) measures are carried out by the internal marketing service of the enterprise. To ensure effective planning of marketing activities, recommendations have been developed on the construction and implementation of a system for documenting the marketing operations. A well-established system of documentation will allow to form a marketing strategy, to select priorities for the development of marketing activities, taking into account the stage of the life cycle of the enterprise, a separate area of activity or a specific product.