Scientific principles of accounting and reporting of marketing activities of agricultural enterprises

Abstract

The purpose of the article is to study the achievements in accounting and reporting of marketing activities of agricultural enterprises to form a scientific basis. Achieving the stated goal required the use of the following methodological apparatus: the method of concretization, the method of abstraction, the method of historical and logical research, the method of generalization, methods of analysis and synthesis. It has been established that in the conditions of the functioning of the market environment, agricultural enterprises must take into account the marketing aspects of product sales. Agricultural enterprises conduct marketing and sales activities, which must be supported by primary documentation, accounting registers and be reflected in a consolidated form in the annual financial statements. In the domestic scientific literature, there is a plurality of views on the issue of improving account 93 “Sales expenses”. It has been found that all the author's approaches can be divided as follows: 1)to supplement and expand analytical accounts (Sales expenses) without changing the name of the account; 2) to change the name and supplement and expand analytical accounts within the framework of marketing and sales activities (marketing costs and sales costs); 3) to change the name and supplement and expand analytical accounts within the framework of marketing, advertising and sales activities (marketing costs, advertising costs and sales costs); and 4) to radically change the name of the account and introduce new analytical accounts (marketing costs and commercial activity costs). Based on the analysis of scientific approaches to accounting and reporting of marketing activities of an agricultural enterprise, a corresponding flowchart is proposed. The proposed author's approach provides an organic union of three subsystems of the work of an agricultural enterprise: marketing subsystem, accounting subsystem and reporting subsystem. In further research, attention will be paid to the formation of accounting and reporting documentation at the level of agricultural enterprises.