MARKETING SERVICES IN SOCIAL MEDIA AS AN OBJECT OF ACCOUNTING AND CONTROL

Abstract

The article is devoted to the study of marketing services in social networks as an object of accounting and control, the theoretical and methodological principles of control of marketing services, the disclosure of the essence of marketing services and their necessity in the modern business environment. The attention of marketers is increasingly focused on analyzing the behavior of typical users of each of the platforms. Infographics that display this data help to better understand the target audience and target advertising campaigns more precisely. Marketing services are part of the economic activity of the enterprise and affect its financial indicators, in particular, income and expenses. Such services may be subject to taxation, so they must be documented, displayed in accounting registers and checked by regulatory authorities. Therefore, for the effective management of the enterprise, it is important to ensure proper accounting and control over the process of providing and receiving marketing services. Social media marketing services are rapidly gaining popularity in today's business environment as they provide an effective tool to interact with customers and promote products and services. Experts claim that social networks provide an opportunity not only to promote goods and services, but also to form a loyal target audience. Users, by leaving reviews and giving likes, actually become "non-commercial" advertising agents, helping to increase brand awareness without additional advertising costs. Thus, the development of social networks and their active use in business opens new perspectives for enterprises to strengthen their positions in the market and expand business ties, which is extremely important in the modern conditions of the digital economy. It is also important to use identified reserves to save costs, including marketing costs. To improve the methodology and organization of accounting for marketing costs, it is necessary to improve the analytical accounting of costs, which will allow more accurate and effective control of marketing costs and provide a deeper understanding of cost processes.