ACCOUNTING FOR MARKETING COSTS AS A TOOL FOR INCREASING THE EFFICIENCY OF THEIR MANAGEMENT AT THE ENTERPRISE

Abstract

The purpose of the paper is to substantiate the role of accounting for marketing costs as a key tool for improving the efficiency of their management at the enterprise in the context of digitalization, as well as to develop approaches to enhancing the analytical value of accounting information for marketing decision-making. Methodology. The study is based on a systematic approach that combines theoretical generalization of scientific research, analysis of regulatory provisions (NP(S)AS 16 "Expenses"), and evaluation of practical aspects of accounting for marketing costs at enterprises. Methods of comparative analysis, classification, and synthesis were used to identify approaches to the interpretation and accounting of marketing expenses. Results. It is determined that marketing costs are not distinguished as a separate accounting category and are fragmented across selling, administrative, and other operating expenses. The absence of a unified approach to defining and classifying marketing costs reduces the analytical value of accounting data. The study identifies key approaches to the relationship between marketing and selling expenses and highlights the need for detailed analytical accounting by types of marketing activities, channels, and responsibility centers. The importance of integrating accounting data with marketing performance indicators in a digital environment is emphasized. Practical implications. The proposed approach to organizing accounting for marketing costs enhances transparency, improves cost control, and enables the evaluation of the effectiveness of marketing activities. It provides a basis for optimizing resource allocation and supports more informed managerial decision-making. Value / originality. The originality of the study lies in the justification of an analytically oriented approach to marketing cost accounting, which transforms it from a recording system into a strategic management tool. The paper contributes to the development of integrated accounting and analytical frameworks adapted to the conditions of digitalization.