Firsova N. Distribution charges accounting and control of consumer cooperative enterprises (on the example of the retailing companies)

Cost of marketing forming at Ukrainian consumer co-operation enterprises. Scientific substantiation and improvement of theoretical and practical aspects for organization and account and control method for enterprises cost of marketing from the system of Ukrainian consumer co-operation. Methods: comparison, specification, modelling, analogy, abstracting, grouping, analysis of business accounts, supervision, selection. It was specified the essence and matter of cost of marketing as an objects of account and control and determined the features of its forming at the trade enterprises of the consumer co-operation system. It was evolved the method of financial account of cost of marketing and developed the forms of the interdepartment accounting, which make in the system of consumer co-operation. It was determined basic directions of cost of marketing administrative account improvement, including application of the information systems and computer technologies. It was given the recommendations concerning improvement of method and organization of interdepartment and intereconomic control, specified the contents of such control subjects and under control subjects and objects and including cost of marketing budgets to its composition. Enterprises of consumer co-operation, educational process.