The subsystem management accounting recuperation in gathering the data about the competitive environment of market analysis management environment
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 1, Issue
Abstract
The marketing system has a significant number of constituent elements that directly affect the methods and performance of the subject of entrepreneurial activity in different segments of the market. The main element of the method of the marketing system is the competition. They influence the choice of the market of enterprises, marketing intermediaries, suppliers, and the formation of product assortment and the whole range of marketing activities. Therefore, when developing marketing plans you need to consider a large amount of a priori information about this element of the method. The practical research carried out by us at the enterprises of the machine-building industry of the Mykolayiv region of Ukraine confirmed that the marketers of the indicated economic entities do not use the available information about competitors, especially as it relates to the system of methodological and informational tools of managerial accounting, which confirms the relevance of this issue. Having examined the same point of view of the leading economists from the above-mentioned problems, we note that in the works of contemporaries on the methodological and information management accounting mechanism there are still many outstanding issues, especially in the case of the formation of data on the competitive environment in the world of integration processes. The purpose of the work is to convincingly prove the need to use the management accounting subsystem in obtaining information about competitors by the marketing departments of enterprises, its methodological and information tools on the basis of disclosure and coverage of the following categories: objects of managerial accounting; primary information; main sources of initial information; Output information of the methodological and information mechanism of managerial accounting of competitors. Availability of information on managerial accounting of competitors will enable the marketing department of an enterprise to study what exactly is being sold to customers or that consumers are most willing to purchase. Marketers of companies with this information will have the opportunity to learn about all possible means to meet the specific needs of the buyer. This fact determines the competitiveness of the business entity. Among the prospects of research in this area actuality different issues associated with the use of methodological tools and information accounting and economic security in the pricing policy of service marketing to the end-products of the product, etc.
Authors and Affiliations
Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak
Keywords
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