ACCOUNTING OF BUSINESS EXPENSES ON MARKETING SERVICES IN SOCIAL NETWORKS (SMM)

Анотація

The article examines the peculiarities of accounting for enterprise expenditures on marketing services in social networks (SMM) in the context of the rapid development of the digital environment and the increasing role of online communication in business activities. The economic essence of SMM promotion costs and their place in the system of managerial and financial accounting of an enterprise are considered. Special attention is paid to the identification and classification of the main types of expenses associated with social media marketing activities, including the maintenance and administration of corporate pages, content creation, graphic design, video production, targeted advertising campaigns, analytics, and the payment for services provided by specialized marketing agencies or independent SMM specialists. The study analyzes the specific features of documenting such costs and the approaches to their recognition and reflection in accounting records in accordance with current regulatory requirements and accounting standards. The importance of proper primary documentation, contracts with service providers, acts of rendered services, and advertising reports as evidence of the economic feasibility of these expenditures is emphasized. In addition, the article highlights the role of accounting information in evaluating the effectiveness of digital marketing activities and ensuring transparency in the use of financial resources. It is substantiated that the correct accounting and classification of SMM-related expenses contribute to improving the efficiency of marketing management, strengthening internal control over advertising budgets, and supporting informed managerial decisionmaking regarding the optimization of promotional strategies in social media. The results of the study can be used by enterprises to improve their accounting practices and enhance the effectiveness of marketing investments in the digital economy. Furthermore, the article emphasizes the importance of integrating digital marketing expenses into the overall cost management system of the enterprise. Proper analytical accounting of SMM expenditures allows managers to assess the return on marketing investments, compare different promotion channels, and identify the most effective tools for attracting and retaining customers in a competitive digital market.

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