Lukan O. Accounting and analysis of expenses of marketing activity

Outlines in theory, scientific-and practical fundamentals in marketing activity costs as far as accounting and analysis at bakery industry enterprises have been worked out in the dissertation thesis. Concept of marketing activity costs is determined, structure and classification of marketing costs are specified. Directions of perfection of the current normative-legal framework in providing accounting of expenses for marketing are formed. It is proposed at the enterprises of the bakery industry to develop local legal acts "Order on accounting policy at the enterprise" and "Regulation on the organization of managerial accounting" as far as accounting of marketing activity costs, the elements of accounting policies of financial and managerial accounting and the list of annexes. A working plan of accounts, a document flow schedule, a recommended version of analytical accounting information and a form of a marketing expenses report are developed. The method of write-off of expenses of marketing activity is offered.There has been evaluated that costs are to be a fundamental base for analysis in marketing activity. Scientifically methodical approach to provide analysis of marketing costs efficiency at the bakery industry enterprises is suggested.