FORMATION OF ACCOUNTING FOR MARKETING SERVICES IN SOCIAL NETWORKS

Abstract

The article is devoted to the study of marketing services in social networks, the development of a methodology for analyzing the costs of implementing marketing activities, which will ensure increased efficiency in the use of marketing funds and, accordingly, the effectiveness of marketing activities in general, and how to correctly recognize and reflect in accounting the work of promoting brands in social networks. The issues of documenting business transactions related to the occurrence of marketing expenses, their reflection in accounting accounts and in financial statements, as well as conducting analytical research in the field of marketing services require separate and more thorough scientific study. The current regulation does not contain clear recommendations on the accounting of transactions for the provision of marketing services in the field of SMM, and scientific research remains limited. Taking into account the specifics of the research object, it is proposed to make changes to the working chart of accounts in the part of synthetic accounting, in particular regarding the use of accounts 23 "Main production" and 05 "Guarantees and security provided" for web studios and marketing agencies. This will allow to clearly distinguish the costs incurred in the process of providing services, as well as to improve the formation of the cost of SMM services. Separately, a procedure for reflecting the budget provided by the customer in accounting using an off-balance sheet account was proposed, which will ensure proper control over the movement of funds received and the directions of their use. The introduction of the developed form "Acceptance and Transfer of SMM Services" makes it possible to reflect the volume of work performed and confirm the achieved economic effect (growth in sales volumes, expansion of the client base, increased level of interaction with the brand, etc.). This, in turn, will help minimize the risk of disputes between the customer and regulatory authorities regarding the inclusion of VAT amounts in the tax credit and avoiding the accrual of compensating tax liabilities.