Accounting and analytical aspects of the formation of sales expenses of an economic entity

Abstract

In the conditions of competition for sales markets, manufacturers of products, goods, works and services are trying to reach as many consumers as possible, bring the product to them as quickly as possible and ensure high efficiency of sales channels, while striving to reduce the cost of promotion and sale. The functions related to the organization of sales are performed by economic entities both independently and with the help of intermediary services — retail chains, regional distributors, wholesale dealers, third-party online stores, marketplaces, etc. Each of the selected sales options requires strict and accurate accounting, and is also subject to competent analysis and control of the facts of economic life associated with it. For the purposes of operational management decision-making, the most important task in this context is to create a unified sales information base with the possibility of in-depth detailing of analytical data on sales-related expenses. The subject of the study is the accounting and analytical aspects of the formation of sales expenses of an economic entity, depending on the choice of a sales option: through the creation of separate divisions, the conclusion of contracts with third-party distributors or retail chains.