Statistical research of state of marketing policies: accounting dimension

• Main Author: I.R. Polishchuk
• Format: Article
• Language: English
• Published: Zhytomyr Polytechnic State University 2016-07-01
• Series: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
• Subjects: statistical research; marketing; marketing strategy; sales and distribution costs
• Online Access: http://pbo.ztu.edu.ua/article/view/72318

The dynamics of the main statistical indicators of the marketing policy of oil extraction plants in Ukraine has been characterized to identify possible development strategies for the stages in the life cycle of a business and a way of achievement of competitive advantages. The effect of different approaches to the composition of cost of sales in accordance with the selected marketing policy on the financial results has been shown. The adjustment to the selling expenses to ensure the planned volume of sales and the optimal financial result have been proposed. The subaccounts to synthetic account number 93 "Expenses for sale" have been proposed to reflect allocation of cost of sales between the reporting and future periods for actual realized and unrealized products (goods, works, services) resulting in a more accurate reflection of financial results from realisation of production (goods, works, services). For the basis for allocation of distribution costs it is proposed to use the specific weight of sold products (goods, works, services) in total volume of products (goods, works, services) to be implemented.