ACCOUNTING AND ANALYTICAL CLASSIFICATION OF TRADE ENTERPRISES MARKETING ASSETS
Abstract
The purpose of the article is to develop a science-based marketing assets classification, which will become the basis for their accounting, disclosure in the reporting and analysis of investments in marketing assets effectiveness. The various scholars’ approaches to the classification of marketing assets for the purpose of its further improvement and identification by accounting and analytical system have been analyzed in the article. In order to identify the importance of various aspects of marketing assets recognition a survey was conducted among Kharkiv region trade enterprises owners, senior management, employees of accounting and financial services and marketing departments staff. The indicator of the key characteristics of the expediency of marketing asset disclosure in balance sheets importance was given to each of the four groups of respondents by five dimensions: materiality, duration of use, cost, future economic benefits from use, connection with the main activity. A scientifically sound classification of marketing assets is developed based on the principle of comparison of marketing assets types with expenses, incurred due to their creation, both in the reporting and future periods. The developed facet classification of trading company marketing assets and marketing expenditures is proposed as the basis of the synthetic accounts work plan and analytical accounts for marketing activities. Specification of marketing costs types within the facet is proposed to be carried out according to the main characteristics of goods and services, advertising products, databases or software that will fit the analytical accounts. Mathematical model has been developed that summarizes on the balance sheet accounting data on marketing costs respectively to produced marketing asset. It has been prooved that only a holistic approach to the organization of marketing assets formalized accounting will allow evaluating the effectiveness of marketing costs and the impact of marketing assets on the capitalization of the enterprise value.
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