СLASSIFICATION OF MARKETING EXPENSES IN THE ACCOUNTING OF AGRICULTURAL ENTERPRISES

Abstract

Market relations in the agricultural sector require enterprises to have a profound understanding and efficient management of expenses. The relevance of the topic is determined by the need for making prompt financially justified decisions in the field of marketing based on accounting data about the composition, structure, and dynamics of expenses of agricultural enterprises. The purpose of the study is to improve the classification of marketing activity costs of agricultural enterprises, aimed at enhancing the efficiency of enterprise resource utilization, optimizing marketing activity expenses, and ensuring the sustainable development of agricultural enterprises. To achieve the stated goal, the following methods were used in the research: analysis, analogy, and generalization – to study scientific works on the topic of the article; observation and detailed description helped to gather and summarize factual material. Assessing the level of marketing expenses will allow for the budgeting of marketing measures, including expenses for advertising, product promotion, market research, and other marketing activities. Accounting for marketing activity expenses will help the enterprise determine how significant its marketing investments are and whether they meet the set objectives. The structure of marketing expenses indicates the distribution of funds among various marketing channels and tools. This allows determining which marketing means are more efficient and result-oriented. The research summarizes the views of scientists on the essence and structure of marketing activity expenses of agricultural enterprises, analyzes the possibilities of using the mentioned classifications for the accounting representation of marketing expenses. Based on this, an updated classification of marketing expenses was proposed, which emphasizes digital marketing as a separate group, considering the technological direction of business processes development. This segment includes expenses for paid search results in search engines, product promotion on specialized agricultural electronic resources, social media marketing, and collaboration with influencers. The implementation of the mentioned classification will allow to optimize marketing expenses, expenses, strengthen competitive positions and productivity of the agrarian business. It can also be used for further research on marketing activity accounting and management in agricultural enterprises.