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Аудит як імперативний інструмент оптимізації витрат підприємства на маркетингові комунікації


Work number - M 40 FILED

Presented Kyiv National University of Trade and Economics

Authors:
MYSIUK Victoriia Oleksandrivna - Ph.D in Economic, Senior Lecturer, Department of Financial Analysis and Audit, Kyiv National University of Trade and Economics

According to the results of the study, the costs of marketing communications of the enterprise are understood to mean the monetary value of all resources of the enterprise for the preparation and implementation of projects aimed at exchanging information flows between the enterprise and external and internal environment to connect with the target audience.

The most valuable and quite risky type of marketing communications is direct TV advertising, during the determination of the value of which there is a high potential for manipulation of funds, which negatively affects the determination of materiality in the audit and the formation of its sample. To ensure the rational use of funds for direct TV advertising, the internal audit regulations "Calculation of the optimal amount of costs for TV advertising" are proposed, the application of which will bring economic benefits to the company and prevent unreasonable costs.

Internal audit of marketing communications costs is not sufficiently developed in Ukraine, while the companies conducting it are objectively more investment-attractive and competitive, as the quality of information support for management decisions has a higher level of trust from business owners. Equally important in the work of the auditor is the use of a conceptual model of internal audit of the enterprise, the absence of which does not allow to identify and evaluate all important elements of the audited entity.

In order to improve the quality of planning, analysis, control and audit of marketing communications costs developed internal regulations "Procedure for internal audit of processes related to the implementation of marketing communications costs of the enterprise" and developed a set of analytical audit procedures that will systematize the process of control. and managing the cost of marketing communications under limited government regulation of the industry.

To systematize and unify the methodology of auditing the costs of marketing communications, it is proposed to divide it into four stages, each of which allows to form an evidence base for the purposes of application. The use of the proposed methodology allows to systematize the audit evidence for each audit test at any of its stages and to obtain a holistic picture of the results of its conduct and to plan actions to eliminate the identified shortcomings. The stage of summarizing the results of the audit involves processing the evidence and providing recommendations to address the identified shortcomings, while the current audit methodology does not allow to clearly identify and systematize information about the costs of marketing communications. The developed methodology for auditing the costs of marketing communications, allows in the process of completing the audit to systematize all the shortcomings and advantages of accounting and analytical support of operations with costs of marketing communications, as the auditor reserves the right to choose the format of conclusion and recommendations depending on customer expectations information.

Number of publications: 25 scientific works were published, including: 1 collective monograph, 4 articles - in scientific professional publications; 4 articles - in scientific periodicals of other countries and publications of Ukraine, which are included in international scientometric databases, 13 abstracts - in other publications (3 articles, which are part of the database Scopus and Web of Science

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