全球营销生态系统活动的会计和信息特征

L.D. HARMIDER, А.V. KUTSYNSKYI, М.V. KUTSYNSKA
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引用次数: 0

摘要

的目标。分析和总结商业实体活动的特点,这些商业实体代表不同的司法管辖区,是一般全球营销生态系统的组成部分,为推广产品(商品、作品、服务)提供广告性质的服务。在这种生态系统中,这些特点对确定活动的主要财务和经济指标的方法以及会计程序和形成各种报告的过程的影响。方法。研究采用了资料研究与归纳、系统分析、综合、概括等方法。结果。本文考察了全球营销生态系统及其组成部分的活动的会计和监管性质的特殊性,在确定其活动的主要财务和经济指标以及形成各种形式的报告(会计,财务,税务,管理)的背景下,这些活动通常具有不同的业务和经济活动实施管辖权。科学的新奇。为评估全球营销生态系统的财务和经济指标的任务而创建(改进)信息和分析支持的系统方法的一般阶段已被定义。实用价值。考虑到基于对全球营销生态系统活动实施的分析而确定的会计特征,将有助于形成具体的实用建议,以改进这种生态系统内会计流程自动化的方法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ACCOUNTING AND INFORMATION FEATURES OF THE GLOBAL MARKETING ECOSYSTEMS’ ACTIVITIES
Goal. To analyze and summarize the peculiarities of the activities of business entities that are representatives of different jurisdictions and are components of the general global marketing ecosystem that provides services of an advertising nature for the promotion of products (goods, works, services), in the context of the influence of such peculiarities on approaches to determining the main financial and economic indicators of activity and accounting processes and processes of formation of various types of reporting in such an ecosystem. Method. Methods of studying and summarizing information, methods of system analysis, synthesis, and generalization were used for the research. The results. The article examines the peculiarities of the accounting and regulatory nature of the activities of global marketing ecosystems and their components, which, most often, have different jurisdictions for the implementation of their business and economic activities, in the context of determining the main financial and economic indicators of their activities and the formation of various forms of reporting (accounting, financial, tax, management). Scientific novelty. The generalized stages of a methodical approach to the creation (improvement) of information and analytical support for the task of assessing financial and economic indicators of global marketing ecosystems have been defined. Practical value. Taking into account the accounting features identified based on the analysis of the implementation of global marketing ecosystems’ activities will allow the formation of specific practical recommendations for improving approaches to automating accounting processes within such an ecosystem.
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