MARKETING COSTS OF TOURISM ENTERPRISES: ACCOUNTING ASPECT

Background. Successful performance on the market of any business depends on effective marketing activities which cover product development, determination of customer needs, price, policy sales and promotion. Decision-making process need information on the costs in the management of tourism enterprise activities. The basis of the collection and provision of marketing activities costs information is their classification, which has not been developed yet. The article aim to clarify the nature and determine the costs for marketing activities of tourism enterprises and their classification based on the selection of the optimal marketing concept and functions of marketing. Materials and methods. Both general scientific and specific methods, namely analytical, abstraction, comparison, induction and deduction, generalization and bibliographic, were used while writing the article Results. Costs for marketing activities using general classification features, include: by the way to include into the net cost, by the relation to output, by type, by the ability to control, by cost centers and centers of responsibility, by management functions. There is the classification of expenditures on marketing activities by elements of the "4Ps" marketing mix. However, it does not meet modern requirements to management of tourism marketing activities. Conclusion. During the investigation it was determined that the most appropriate and effective for tourism enterprises is the concept of the marketing mix "7Ps", which includes: product, price, promotion, place, people, process and planning. Arrangement of costs by marketing mix elements should be used as a basis for the use of all other features of marketing costs classification. Organization of cost accounting by the elements of the marketing mix and marketing activities functions will create a knowledge base for managing marketing activities, choose the most effective tools such activities and increase the competitiveness of the tourism business.