The Accounting System of the Enterprise’s Business Partnership: the Marketing Approach

Abstract

The article discloses the relevance, problems and needs of the accounting system of business partnership of enterprise. The marketing approach to formation of the accounting system of business partnership is presented. The relevance and necessity of an innovative approach to the business partnership of enterprise is proved. The connection of business partnership with its accounting system and marketing is covered. The classification of marketing services which is the basis of marketing approach is presented. The problems and conflicts observed in the current accountance system, which in turn distort the accounting information generated for the users’ needs, are disclosed. The contradictions in the theory and practice of marketing and accounting, which do not allow to obtain objective information about the efficiency of both marketing in general and a separate marketing service, are substantiated. The correlations and contradictions between marketing costs and sales costs are disclosed. The measures as to optimization of the accounting information according to requirements of the business partnership of enterprise are suggested.

Keywords

• business partnership
• accounting
• accounting system
• marketing
• marketing activity