FEATURES OF AUDIT OF EXPENSES ON MARKETING COMMUNICATIONS OF THE ENTERPRISE
Journal Title: Бізнес-навігатор - Year 2018, Vol 3, Issue 46
Abstract
In case of open economy, enterprises need innovative approaches to highlight their costs, since the cost-effectiveness of their operations depends on building an efficient system of cost management, and hence the value of the enterprise on the market. In order to efficiently manage costs, including the cost of marketing communications, it is proved in the article that improving the quality of the audit system of these costs serves as a pledge to create a credible antifraud tool. The necessity of direct internal audit of costs of marketing communications as one that has the greatest trust from the owners of the enterprise is substantiated is operative and allows us to work out the most qualitative information regarding the specifics of the use of each type of marketing communications. The basic stages of the audit are defined, the analytical procedures are described, which should be used in auditing company expenses on marketing communications and identifies the specifics of such an audit through the interaction of financial and media audits. In this regard, the topic of auditing the costs of marketing communications is very relevant.
Authors and Affiliations
O. S. Gavrylovs’kyi
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