Implementation of a screen account for the intermediate resultant commercial and production index "marketing costs" in the subsystem of accounting
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 1, Issue
Abstract
Industry and research and production associations need to use a large amount of diverse information in order to develop cost-effective marketing strategies for their intensive development, not least among the accounting and economic data. However, modern methodological and informational accounting tools are not adjusted for the possibility of obtaining information on marketing costs, one of the intermediate result indicators, which characterizes the effectiveness of the marketing strategy of industrial enterprises and research and production associations. This precedent gives rise to an urgent problem, the importance of which is constantly growing and requires, both from theorists and practitioners on economics, to solve it immediately. After analyzing and evaluating recent researches and publications of leading domestic and foreign economists, who initiated the solution to this problem and on which we rely, we will take responsibility to note the unconditional fact, the specified problem did not find its target logical and functional solution on the pages. publications. The dilemma has still not lost its debate (controversy). The purpose of the article is to suggest a proposal, the introduction of which at industrial enterprises and industrial associations of the state will facilitate the possibility of obtaining information on the necessary market research service, the production and marketing interim indicator "Marketing costs" directly from the function of accounting. The given suggestion concerning the formation and introduction into the modern methodological and informative accounting tools of the account-screen, will enable the market research service to receive the information it needs about the production and marketing indicator "Marketing costs" directly from the accounting and economic support to determine the effectiveness of the commercial and industrial strategy of the industrial enterprises and research and production association. The effectiveness of the measure is that the proposed procedures do not require changes in accounting; accounting information is much cheaper than the data obtained as a result of expensive marketing research. Among the prospects for further exploration in this area of development of particular relevance, in our opinion, the question differs (time) associated with the use of methodological and information tools (mechanism) of the subsystem (function) of economic and analytical support in determining the production and economic efficiency(efficiency) marketing costs.
Authors and Affiliations
Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak
Keywords
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