FORMATION OF MARKETING COSTS AT THE ENTERPRISE: ACCOUNTING AND TAX ACCOUNTING

Abstract

Marketing is an effective tool and way of functioning of the enterprise. Because, marketing costs in the enterprise are an important aspect for successful financial and economic activities. The successful realization of a product or service depends on the maximum profit (economic effect), which is the main purpose of financial and economic activities of any enterprise. All advertising, discounts and bonuses are ways to bring products to the end consumer. However, currently there is no single approach to the interpretation of the essence of the concept of «marketing costs», the algorithm for the formation of marketing costs in the enterprise and distinguishing them from marketing costs. In addition, there are complex and multifaceted issues related to the display of information about marketing costs in accounting and tax accounting. This article is devoted to topical issues and problematic issues of marketing costs in the enterprise, accounting and their functional purpose. The basis is the formation of accounting and tax accounting (according to the Tax Code of Ukraine) marketing costs, their accumulation and accounting in synthetic accounts, distribution and reflection in tax accounting, the formation of primary and consolidated accounting data, and as a result of financial statements. Since in modern conditions of accounting and tax accounting, there is a need to sell not only goods but also services, which led to this study. Approaches to defining the essence of the concept of marketing costs of different economists are also analyzed, and the greatest affiliation to one of them is established. The distinction and difference between marketing costs and marketing costs are established. And the normative-legal acts, the legal base concerning the marketing expenses are investigated and the main ones are determined, which is no less important for the correctness of conducting financial and economic activity and successful realization of goods and services to the final consumer.