The dissertation is devoted to the theoretical, organizational and methodical positions of accounting and audit of expenses on marketing communications of the enterprises. The branch of research was argued and systematizated of scientific views on the content of expenses for marketing communications, analyzed the trends of development of the marketing and communications market and identified the urgent problems of accounting and audit of such activities. It is found out that theoretical approaches to the definition of "marketing communications costs" do not reflect the objectives of marketing communications implementation and do not fully meet the information needs of users of information. It is substantiated that the current classification of accounting's subaccounts does not allow to fully reflect the quality of information on the costs of marketing communications in the accounting. It is proved that the owners of trade enterprises need a reliable source of high-quality, reliable and verified information, which, in the context of updating the legal and regulatory framework for accounting and financial reporting in Ukraine, can be directly internal audit. According to operating cost accounting techniques on marketing communications, it is established that the current approach doesn't allow to obtain timely, solid and operational information. It is substantiated that marketing communications are part of the company's distribution policy, and not sales, the concept of "marketing communications" is much broader than the concept of "sales" or "distribution". The proposed classification and renaming of the accounting account 93 "Sales expenses" to "Distribution expenses", the details of the information on subaccounts 93.1 "Expenses related to the sales department" and 93.2 "Expenses related to the work of the marketing department", which should be subdivided into: the costs of providing the marketing department, and the costs directly related to marketing communications, allows them to conduct a detailed operational analysis of such costs in order to determine their effectiveness and expediency and subsequent implementation.The current accounting methodology does not allow to fully appreciate the cost of implementing non-standard projects and identify all the costs of marketing communications because sales expenses do not relate to marketing activities. It is proved that planning, analysis and audit of marketing communications costs should be based on transparent credentials, otherwise all calculated indicators will not correspond to the real state of the enterprise, which will lead to ineffective management decisions. Conducting an estimation of accounting and analytical support for the audit of marketing communications costs through the introduction of a system of direct and indirect quantitative indicators enables to determine the effectiveness and timeliness of the management decisions made and to identify the factors that affect it. The lack of proper state accounting and auditing of marketing communications costs enables enterprises to define their own approaches to disclosure and management of information, which complicates the identification and structuring of processes in an enterprise associated with the emergence of costs for marketing communications. In order to increase the quality level of planning, analysis, control and audit of marketing communications costs, the Internal Agency Regulation "Internal Audit Procedures for the Implementation of Costs for Marketing Communications of the Enterprise" has been developed. The practice of auditing costs for marketing communications is characterized by some uncertainty, which quite often causes the omission of essential information during the audit. In this aim was proposed to divide it into several stages, each of which allows the formation of an evidence base for the purposes of application. It has been established that the most valuable and rather risky type of marketing communications is direct TV advertising, when determining the value of which there is a high potential for manipulating funds, which negatively affects the determination of materiality in the audit and the formation of its sample. To ensure rational spending of funds on direct TV-advertising, a method is proposed for calculating the optimal coverage of the target audience, which will bring economic benefits to the company and prevent unwarranted costs. A methodology for auditing costs for marketing communications has been developed, which allows the organization to systematize all the lacks and benefits of accounting and analytical support for transaction costs with marketing communications, as a result of an internal audit the auditor reserves the right to choose the format of the conclusion and recommendations depending on expectations of customer.
