Development of accounting for social media marketing services (SMM)

Accountants of agencies and studios that provide advertising services of this type ask themselves the question: «How to keep records of works on popularizing brands in social networks?». The current regulatory framework does not give clear recommendations on how to account for transactions in the pr...

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Autores principales:	I.M., D.O., I.V.
Formato:	article
Lenguaje:	EN PL RU UK
Publicado:	Zhytomyr Polytechnic State University 2021
Materias:	smm marketing in social networks marketing services accounting documentation digitalization of the economy Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doi.org/10.26642/pbo-2021-2(49)-8-18 https://doaj.org/article/6593cdf0fab343b5bff2831271334b9f
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spelling	oai:doaj.org-article:6593cdf0fab343b5bff2831271334b9f2021-11-23T09:25:57ZDevelopment of accounting for social media marketing services (SMM) https://doi.org/10.26642/pbo-2021-2(49)-8-181994-17492708-4957https://doaj.org/article/6593cdf0fab343b5bff2831271334b9f2021-08-01T00:00:00Zhttp://pbo.ztu.edu.ua/article/view/240075https://doaj.org/toc/1994-1749https://doaj.org/toc/2708-4957Accountants of agencies and studios that provide advertising services of this type ask themselves the question: «How to keep records of works on popularizing brands in social networks?». The current regulatory framework does not give clear recommendations on how to account for transactions in the provision of marketing services in social networks, and not so many foreign and Ukrainian specialists have studied the accounting nuances of SMM. Therefore, taking into account the specifics of the object under study, a number of proposals were made to the working chart of accounts in terms of synthetic accounting on accounts 23 «Main production» and 05 «Guarantees and collateral provided» for web studios and marketing agencies, which will allow differentiating the costs incurred in the process of activities and, along with this, improving the accounting process in terms of the formation of the cost of SMM services. The order of accounting reflection of the budget provided by the customer on the off-balance account is proposed, which allows you to control the movement of funds received and track the directions of their use. Inadequate documentation of SMM transactions raises many questions from the fiscal regulatory authorities. The article develops documentary support for the purposes of accounting for marketing services in social networks (SMM). The effect of the implementation of the developed form «Act of acceptance and transfer of services rendered for SMM» is the possibility of highlighting the volume of marketing work performed and confirmation of the economic effect obtained (increase in sales, customer base, interaction with the brand, etc.), which will prevent the occurrence of conflict situations between the customer of services and the SFSU authorities regarding the inclusion of VAT amounts in the tax credit and the possibility of avoiding the accrual of «compensating» tax liabilities.I.M. D.O. I.V. Zhytomyr Polytechnic State Universityarticlesmmmarketing in social networksmarketing servicesaccountingdocumentationdigitalization of the economyAccounting. BookkeepingHF5601-5689ENPLRUUKПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, Vol 2, Iss 49, Pp 8-18 (2021)
institution	DOAJ
collection	DOAJ
language	EN PL RU UK
topic	smm marketing in social networks marketing services accounting documentation digitalization of the economy Accounting. Bookkeeping HF5601-5689
spellingShingle	smm marketing in social networks marketing services accounting documentation digitalization of the economy Accounting. Bookkeeping HF5601-5689 I.M. D.O. I.V. Development of accounting for social media marketing services (SMM)
description	Accountants of agencies and studios that provide advertising services of this type ask themselves the question: «How to keep records of works on popularizing brands in social networks?». The current regulatory framework does not give clear recommendations on how to account for transactions in the provision of marketing services in social networks, and not so many foreign and Ukrainian specialists have studied the accounting nuances of SMM. Therefore, taking into account the specifics of the object under study, a number of proposals were made to the working chart of accounts in terms of synthetic accounting on accounts 23 «Main production» and 05 «Guarantees and collateral provided» for web studios and marketing agencies, which will allow differentiating the costs incurred in the process of activities and, along with this, improving the accounting process in terms of the formation of the cost of SMM services. The order of accounting reflection of the budget provided by the customer on the off-balance account is proposed, which allows you to control the movement of funds received and track the directions of their use. Inadequate documentation of SMM transactions raises many questions from the fiscal regulatory authorities. The article develops documentary support for the purposes of accounting for marketing services in social networks (SMM). The effect of the implementation of the developed form «Act of acceptance and transfer of services rendered for SMM» is the possibility of highlighting the volume of marketing work performed and confirmation of the economic effect obtained (increase in sales, customer base, interaction with the brand, etc.), which will prevent the occurrence of conflict situations between the customer of services and the SFSU authorities regarding the inclusion of VAT amounts in the tax credit and the possibility of avoiding the accrual of «compensating» tax liabilities.
format	article
author	I.M. D.O. I.V.
author_facet	I.M. D.O. I.V.
author_sort	I.M.
title	Development of accounting for social media marketing services (SMM)
title_short	Development of accounting for social media marketing services (SMM)
title_full	Development of accounting for social media marketing services (SMM)
title_fullStr	Development of accounting for social media marketing services (SMM)
title_full_unstemmed	Development of accounting for social media marketing services (SMM)
title_sort	development of accounting for social media marketing services (smm)
publisher	Zhytomyr Polytechnic State University
publishDate	2021
url	https://doi.org/10.26642/pbo-2021-2(49)-8-18 https://doaj.org/article/6593cdf0fab343b5bff2831271334b9f
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Development of accounting for social media marketing services (SMM)

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