MARKETING COST ACCOUNTING SYSTEM: METHODOLOGICAL AND ORGANIZATIONAL ASPECTS

Abstract

The article presents a comprehensive study of the methodological and organizational aspects of building an effective accounting system for marketing expenses in the context of modern business practices. It is emphasized that marketing activities, as a core component of enterprise development strategy, require accurate and timely accounting support to ensure the formation of relevant information for cost management and evaluation of marketing performance.The necessity of a clear methodological approach to the classification of marketing costs is substantiated, taking into account their nature, impact on enterprise profitability, and role in strategic planning. The study highlights current challenges and inconsistencies in accounting practice, including fragmented regulatory support, ambiguous interpretations of certain types of costs, and the lack of a unified approach to accounting policies related to marketing expenditures. An improved model for marketing cost accounting is proposed, incorporating a detailed analytical accounting system using appropriate subaccounts, responsibility centers, and elements of management accounting. The article also develops recommendations for organizing document flow and internal reporting to increase transparency and controllability of marketing-related expenditures. Special attention is given to the integration of financial and managerial accounting data for the purpose of evaluating marketing strategies and adapting accounting systems to digital automation tools and business analytics. The findings contribute to the development of an accounting framework that adheres to the principles of economic feasibility, completeness, timeliness, and transparency, ultimately supporting informed managerial decision-making in the field of marketing.