IMPROVEMENT OF THE ACCOUNTING ORGANIZATION OF COSTS OF ADVERTISING ACTIVITIES AT THE ENTERPRISE

Abstract

Purpose is improvement the organization of cost accounting of promotional activities in the formation of accounting and informational support of the process of cost management of promotional activities. Methodology of research.The study used as a general scientific and specific methods of learning. We used: analitiko-monographic method – at the study of literary sources; system analytical method – at research of legislative or other normatively legal acts on questionsthe organization of cost accounting of promotional activities the enterprise; abstractly logical method – for generalization of theoretical positions, forming of conclusions and suggestions. Findings. Examined and improved the organization of cost accounting of promotional activities of the enterprise. The proposed structure of the working chart of accounts in terms of subaccounts is designed to reflect the costs of certain types of promotional activities that will promote adequate and sufficient analyticity of formation of information base to address issues of cost management of advertising activity of the enterprise. Originality got results consists in development of the analytical sub-accounts, is designed to reflect the costs of promotional activities of the enterprise, which will form an extensive system of analytical accounts according to specialization and scope of advertising services. Practical value is that the main provisions of this research in the form of practical recommendations can be used by enterprises at the organization of cost accounting of promotional activities.