The fixed part of the cost of marketing includes. Marketing expenses: total, fixed and variable

In previous articles of our magazine devoted to the marketing function, we touched on a number of organizational issues: the structure of the marketing service, job descriptions for employees of marketing departments, etc. The next topic in turn is the definition of marketing costs. We put this topic in the issue, based on the following arguments. Most firms are now experiencing resource constraints. There are, of course, exceptions, but the dominance of austerity financial resources exist. In this situation, it becomes quite real to move marketing costs to "later", partly due to a lack of understanding of the importance of this management function, partly due to a lack of knowledge in the field of resource maneuvering within the marketing function. In this regard, when preparing an article for the issue, we asked our clients to send us their marketing budgets, broken down by article. The results of our generalizations, as well as additions from the statistics of the American Bank Marketing Association, the American Association of Clothing Manufacturers, the American Association of Retailers are in front of you. Perhaps some cost items will seem irrelevant to you in your conditions. It's OK. Just put "0" against these lines for now, but be sure that sooner or later they will be useful to you.

So, marketing is aimed at creating and maintaining a positive image of the organization, maximizing the use of its resources to identify, promote and meet market needs for products and services on a profitable basis. In this context, from the standpoint of determining cost items, 4 blocks can be distinguished within the marketing function:

A. Advertising. Transmission of certain information through the means of information chosen by the client for:

a) motivating the client to purchase or use a product-service that provides benefits, guarantees or satisfaction to the user,

b) transfer of information aimed at strengthening the reputation or position of the advertiser.

B. Marketing research. Usage various methods and funds for permanent and systemic basis to analyze information related to:

• Analysis of this market:

Who is an existing and potential client.

Geography of customer placement.

What products and/or services the client wants and what he really needs.

Where the client prefers to receive services, or how and when they should be provided.

What are the conditions for competition.

• Satisfying the needs of existing or potential customers or their wishes.
• Evaluations of existing or potential customers in terms of products or services provided, personnel, policies and procedures, etc.

B. Public relations. A permanent and ongoing program of action designed to involve the firm in the social, cultural, educational, environmental, and economic life of a region or larger administrative entity (eg, country).

D. sales promotion. A set of actions to enhance the effectiveness of advertising and customer contact programs by increasing awareness and knowledge about products or services at the point of sale.

We present these well-known truths for the sole purpose of linking upcoming cost lists to the above marketing blocks. Now let's move on to the cost items.

7. Purchase of seats at trade shows, fairs, etc.

15. Costs of photographs and payment of models participating in advertising.

17. Posters, displays, etc. placed inside the firm for promotional purposes.

MARKETING RESEARCH COSTS

1. Research on advertising pre-testing and advertising effectiveness.

2. Payment of marketing research consultants.

3. Research related to the introduction of new products and services.

4. Research related to the image of the company; public opinion research.

5. Quarterly, semi-annual and annual selective market researches regarding the degree of penetration and perception.

6. Testing and evaluation of sales promotion activities.

Ultimately, all costs are spent on researching the potential of new products and services, market share, selection of branches and affiliates, company image, advertising effectiveness, and preliminary testing of proposed public relations projects.

PUBLIC RELATIONS COSTS

2. Celebration of anniversaries and significant dates.

4. Awards given in charitable events.

5. Calendars.

6. Greeting cards.

7. Financing of activities carried out by municipal authorities.

8. Donations and grants.

9. Production of displays for the needs of municipal authorities.

10. Paying public relations consultants.

11. Payment special events offered to the public.

12. Gifts and souvenirs with the logo of the organization.

14. Thanksgiving letters clients for agreeing to do business with the company, various types of congratulations and their mailing list.

15. Production of geographical maps with the logo of the company and its location.

16. The cost of spending the day" open doors"firms.

17. Sponsoring creative and sports teams and cultural/sporting events.

18. Press conferences.

19. Scholarship costs.

20. Costs for weather and time systems for installation in public places without a company logo.

21. Costs of speech writers outsourced.

23. Development trademark or company logo.

SALES PROMOTION COSTS (a separate group of costs aimed at expanding knowledge about the company's products and services both outside and inside it).

1. Audiovisual materials, including slides, audio and video cassettes for demonstration during presentations related to the implementation of products and services.

2. Manufacture of items (banners, boxes, etc.) for use at points of sale for products and services.

3. Souvenirs for clients starting business with the firm.

4. Prizes or bonuses for employees who attract new clients.

5. Letters related to the increase in sales volumes and their mailing list.

6. Training of personnel related to the sale of products and services.

7. Organization of meetings with new clients

"Industry: accounting and taxation", 2007, N 5

There is no specific definition of marketing services in accounting or tax legislation. Marketing (from the English "market" - the market) is an entrepreneurial activity that is associated with the identification, study of the needs of producers and consumers in the market to meet their interests. Typically, marketing refers to services for studying the current state of the market and identifying trends in its change, allowing you to develop the most optimal business strategy.

Let's try to figure out how marketing research is reflected in the accounting? How to properly document and justify the cost of marketing research?

The Ministry of Finance, in Letter N 04-02-06/5/4 of 02.04.2002, defines marketing services as services for organizing the process of identifying, maximizing and satisfying consumer demand for the organization's products.

The tax service calls marketing an activity aimed at promoting goods and services from a producer to a consumer and studying the current sales market (see Letter of the Federal Tax Service of Russia dated February 20, 2006 N MM-6-03 / [email protected]). When defining a specific list marketing research in this Letter it is recommended to apply to the All-Russian classifier of types of economic activity OK 029-2001<1>(hereinafter - OKVED). Although from 01.01.2003 the term "marketing services" is absent in the specified Classifier, it contains the concept of "market research", which is assigned to class 74 "Provision of other types of services", group 74.13, which includes subgroup 74.13.1 "Market research" , in particular the study of market potential, product acceptability, awareness and purchasing habits of consumers in order to promote the product and develop new types of products, including statistical analysis of the results.

<1> All-Russian classifier types of economic activities OK 029-2001 (NACE Rev. 1), approved. Decree of the State Standard of Russia dated 06.11.2001 N 454-st.

Market research may include the following procedures:

• determining the size and nature of the market;
• calculation of real and potential market capacity;
• analysis of factors influencing the development of the market;
• taking into account the specific features of the analysis of the commodity and regional market;
• determining the degree of market saturation, etc.;
• segmentation of the market and determination of types of consumers according to the main characteristics: age, gender, income, profession, social status, place of residence, an objective need for the proposed product, etc.;
• studies of the capacity of the trade and distribution (commodity-conducting) network serving this market;
• availability of retail and wholesale trade enterprises, availability of trade warehouse and auxiliary premises, etc.;
• analysis external factors market development.

Who does market research? The enterprise can perform them independently or use the services of third-party organizations specializing in marketing research. In any case, the organization must take care of correct design research costs.

Creation of a marketing department at the enterprise

If an organization conducts market research on its own, then in this case she organizes a marketing department, hires marketers and contracts with them employment contracts. Taxpayers may be advised to prepare the following documents:

• the order of the head on the creation of a marketing department, which indicates the purpose of its creation;
• regulation on the marketing department, which determines who issues the task to the department, to whom and in what form it reports;
• employment contracts concluded with marketers, indicating job responsibilities;
• job descriptions of marketers;
• task of the head on what research needs to be done, and reports to the head on the work done by the marketing department;
• documents published based on the results of the research. for example, the director's order to increase the production of a certain product due to the fact that the marketing department predicts an increase in demand for it.

The costs of marketing research will be the costs of the salaries of specialists conducting them, which in accounting are related to expenses for ordinary activities (clauses 5, 18 PBU 10/99<2>) and are included in the cost of goods, works, services sold.

<2>Regulation on accounting"Expenses of the organization" PBU 10/99, approved. Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n.

for example, if the organization is studying the market conditions in order to increase sales of already manufactured products, then marketing expenses reflected in the lines:

• Debit 26, 44 Credit 70 - wages accrued to marketers;
• Debit 26, 44 Credit 69 - UST and insurance premiums for the OPS were accrued on the wages of marketers.

If an organization plans to release new products and wants to study the market for this, then the cost of wages for marketers should be taken into account on account 97 as part of deferred expenses, and with the start of the release of new products, they should be included in expenses for ordinary activities (paragraph 65 of Regulation N 34n<3>):

• Debit 97 Credit 70, 69;
• Debit 26, 44 Credit 97.

In tax accounting, labor costs for marketers are taken into account in the usual manner, that is, with the accrual method, including reporting period when this salary was accrued (clause 4, article 272 of the Tax Code of the Russian Federation), with the cash method - after its payment (clause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

Marketing services provided by a specialized company

If marketing research is carried out by a third-party organization, then the costs are formed in accordance with the contract that is concluded with it. AT Civil Code there are no special rules governing the procedure for concluding and executing a marketing contract. Such an agreement should be considered as one of the types of contracts for the provision of services for a fee (Article 779 of the Civil Code of the Russian Federation). When drawing up a contract for the provision of marketing services, it is necessary to clearly formulate the goals, the object of research, and designate the territory in which they will be produced. When concluding an agreement, it is possible to specify the methods that will be used to solve the research problems, for which a research program is drawn up, which is attached to the agreement and is an integral part of it.

In order to avoid disagreements with the tax authorities, it is necessary to carefully approach the drafting of a contract for the provision of marketing services and the presentation of the results. It is necessary to pay attention to the following points.

Firstly, the results of the work carried out must be formalized in an act of work performed, as well as a report on the results of marketing research. If, for example, as a result of disputes with the tax authorities, the case goes to trial, then it is the report that is subject to mandatory examination by the court as required document for registration of this type of work (see Resolutions of the FAS MO of 07.12.2005 N KA-A40 / 12121-05). for example, the Decree of the FAS SZO dated 05.29.2006 N A56-26389 / 2005 states: the taxpayer must provide additional evidence (report on the market analysis, research, conclusion, recommendations) confirming that the services were actually provided.

Secondly, the documents should contain specific information about the services provided, and the wording should not be impersonal. Otherwise, when tax audit the inspector will make a conclusion about unlawful expenses when determining the taxable base for income tax, and the court will take the side of the inspection.

for example, in the Decree of the FAS ZSO of 05.04.2006 N Ф04-1866 / 2006 (21004-А45-40) it is noted that the documents submitted by the company did not reflect the actual fulfillment of the obligations established by the agreements; the indication of the subject of the contract "performance of marketing services for the market research of solders and alloys" is not evidence of economic feasibility and reasonableness of expenses in order to reduce taxable profit without submitting documents disclosing the actual content of the results of the services provided. A similar position is expressed in the Decree of the FAS SZO dated June 1, 2006 N A05-13038 / 05-31: the company did not submit reports on the work performed by the contractor. Information letters, to which the company refers, contain only data on possible potential customers. Such information is publicly available and does not require special marketing research.

Thirdly, it should be borne in mind that tax inspectors check the proportionality of the costs incurred for marketing research, and in some cases, having come to the conclusion that the price of services has been overstated, they do not accept these costs for tax purposes, considering them economically unjustified.

for example, FAS VSO in its Decree of 04/06/2006 N A33-9867 / 05-F02-1356 / 06-C1 sided with the tax authority, taking into account the fact that the cost of services far exceeded the prices for similar services in the corresponding region.

Note that the courts do not always support the tax authorities on this issue. for example, in the Decree of the FAS SZO of 07.07.2005 N A05-12199 / 03-10 it is said that clause 1 of Art. 252 of the Tax Code of the Russian Federation does not directly establish what the ratio of expenses and financial results should be in order to recognize expenses as economically justified. And in the Decree of the FAS VVO dated 09.03.2006 N A79-6184 / 2005 it is noted: the courts rightfully did not take into account the arguments of the tax authority about the economic unreasonability of the costs of paying for marketing services, made on the basis of an assessment of the economic efficiency of the costs incurred, since Art. 252 of the Code does not make the economic justification of the expenses incurred dependent on the financial results of the taxpayer's activities. At the same time, the correspondence of these expenses to the activities carried out by the company and their necessity testify to their economic justification.

Fourthly, the results of marketing research should be used in the activities of the taxpayer. for example, FAS VSO in Decree N A33-9867 / 05-Ф02-1356 / 06-С1 dated 06.04.2006 sided with the tax authority, which proved that the taxpayer's actions to attribute the costs of studying market conditions to other costs associated with production and (or) implementation, are not directly related to its production activities.

What to do if the marketing research gave a negative result? Suppose an organization decides to increase the production of a particular product. However, marketing research has shown that the demand for these products is declining and it is not advisable to increase the volume of production.

If in this situation the tax authorities do not accept such expenses as a reduction in the taxable base for income tax, motivating them with economic unreasonableness, then the following argument can be raised as an objection. The absence of a positive result does not mean that the costs are unjustified, because by conducting marketing research, the organization saved itself from unnecessary costs and losses.

Marketing research can be carried out in various purposes, depending on which their accounting and tax accounting will be carried out, for example:

• market research in order to increase demand for products;
• market research for new products.

The costs of marketing research conducted in order to increase sales of products in accounting are first reflected in account 44 "Sales costs", and then written off to the debit of account 90 "Sales".

Example 1. The furniture factory, in order to raise the level of sales of its products, ordered marketing research from Premier Marketing LLC. The cost of services rendered amounted to 708,000 rubles. (including VAT - 108,000 rubles).

After signing the certificate of completion, the following entries will be made in the accounting of the furniture factory:

For the purposes of tax accounting, marketing research costs are included in other expenses on the basis of paragraphs. 27 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation as expenses for the current study (research) of the market situation, the collection of information directly related to the production and sale of goods (works, services).

According to Art. 318 of the Tax Code of the Russian Federation, all other expenses are indirect and are fully written off as a reduction in taxable profit in the following order:

• with the accrual method - in the period when the studies were completed (the act of acceptance and transfer was signed);
• under the cash method - in the period when the enterprise paid for these studies.

Expenses for marketing research carried out for the purpose of launching new products. In accounting, such expenses are written off to cost in the period when new products launched into production. Up to this point, all costs associated with the preparation of new production are taken into account on account 97 "Deferred expenses".

In tax accounting, expenses for marketing research in preparation for the release of new products can be written off in the period in which they are completed, also for other expenses in accordance with paragraphs. 27 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation. As a result, taxable temporary differences will arise that reduce taxable profit in the current period compared to accounting profit, which will lead to the formation of a deferred tax liability (DTL).

Example 2. OAO "Horizont", engaged in the production household appliances, plans to release new products from January 2008. In order to find out how promising this direction is, the company ordered research from a marketing company. The cost of services amounted to 354,000 rubles. (including VAT - 54,000 rubles). The certificate of completion was signed in May 2007.

The following entries will be made in the accounting records of OAO Horizont:

Starting from January 2008, the accountant of OAO Gorizont will begin to write off expenses for marketing research. Suppose that, by order of the head of the enterprise, this write-off should be made within 12 months. At the same time, the deferred tax liability will also be paid off. The following entries will be made in the accounting records of OAO Gorizont on a monthly basis from January to December 2008 inclusive:

Please note that the examples dealt with situations where market research was focused on current market research. When concluding an agreement and drawing up primary accounting documents, it is necessary to indicate that the expenses incurred are of a current nature, and it is even better to use the verbatim wording given in paragraphs. 27 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation. If the company decides to explore the prospects for market development, for example, for the next few years, then the specified wording for writing off expenses will not work. You can use pp. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation - other costs associated with production and (or) sales, provided that these costs meet the criteria specified in Art. 252 of the Tax Code of the Russian Federation.

Marketing expenses of a strategic (long-term) nature in accounting are subject to accounting on account 97 "Deferred expenses" and will be included in expenses for ordinary activities in the period in which the sale of new products began. The write-off will be made evenly within the period established by the order of the head of the enterprise.

In tax accounting in accordance with paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, expenses are recognized in the reporting (tax) period in which these expenses arise from the terms of transactions. That is, when expenses are incurred, the period of their accounting (occurrence) is determined by the document in accordance with which such expenses were incurred. If the contract for conducting marketing research provides for a study of the prospects for the development of the sales market for a new type of product that is planned to be released in two years, then these expenses must be taken into tax accounting after two years, when the new product goes on sale.

Often, market research is carried out not for the purpose of marketing products, but for the most profitable acquisition assets. In this case, these costs are considered as costs for information and consulting services. In accounting, they are included in the actual cost (initial cost) of the asset acquired by it. This is stated in the following documents:

• for intangible assets - in paragraph 6 of PBU 14/2000<4>;
• for fixed assets - in clause 8 PBU 6/01<5>;
• based on materials - in clause 6 PBU 5/01<6>.

In tax accounting, as well as in accounting, they are included in the initial cost of the acquired asset (clause 2, article 254, clause 1, article 257 of the Tax Code of the Russian Federation).

Example 3. The machine-building plant, before purchasing the equipment, concluded an agreement with Marketing LLC on conducting a market research of domestic and foreign equipment in the amount of 590,000 rubles, including VAT - 90,000 rubles. After signing the certificate of completion for marketing research, the plant purchased the appropriate equipment worth 5,900,000 rubles, including VAT - 900,000 rubles.

The following entries will be made in accounting:

Place of implementation of marketing services

Marketing services provided by a Russian organization (entrepreneur) to a Russian organization are subject to VAT on common grounds. Some nuances arise when concluding an agreement with a foreign partner.

In accordance with par. 5 pp. 4 p. 1 art. 148 of the Tax Code of the Russian Federation, when marketing services are provided, the Russian Federation is recognized as the place of sale if the buyer, in this case the customer of services, operates in the Russian Federation. In this situation, the tax payers will be foreign organizations (in the case of tax registration with the tax authority) or the buyer of services ( Russian organization) will withhold the amount of VAT and transfer it to the budget as a tax agent (Article 161 of the Tax Code of the Russian Federation). If marketing services are provided to foreign organizations, then the territory of the Russian Federation is not the place of sale of services and, accordingly, the provision of such services is not recognized as an object of VAT.

Marketing services are provided by a third-party organization if the company has a marketing department

In practice, situations arise when, in the presence of its own marketing department, an enterprise turns to the services of third-party organizations. As a rule, in such cases, the tax authorities consider it unreasonable to reduce the taxable income tax base by the amount of expenses for marketing research.

However arbitration practice on this occasion is in favor of the taxpayers. So, in the Decree of the FAS MO dated 20.04.2005 N KA-A40 / 2944-05, it was concluded that the tax legislation does not provide that the costs of marketing research under contracts with third parties may be included in expenses that reduce income for tax purposes , only if the taxpayer does not have relevant employees (structural unit) in its staff.

In the Decree of the Federal Antimonopoly Service of the Higher Military District dated March 9, 2006 N A79-6184/2005, the court found that the functions performed by the marketing service of the company do not duplicate the obligations of the contractor under the contract for the provision of consulting and marketing services. In this regard, the statements of the IFTS that the expenses are economically unjustified due to the presence of a marketing service in the state of the company were refuted by the evidence presented in the case. A similar conclusion is contained in the Decree of the FAS VVO of May 22, 2007 N A82-8772 / 2005-37.

And in conclusion, let us turn to the Decree of the FAS ZSO dated March 12, 2007 N F04-1338 / 2007 (32306-A46-26), in which the arbitrators indicated that the tax legislation does not make the recognition of the taxpayer's costs for paying for services rendered by counterparties economically justified depending on whether whether the taxpayer has structural units solving similar problems.

Thus, if an organization, having its own marketing specialists, concludes an agreement for the provision of marketing services with a third-party organization, then in this case, in order to avoid claims from the tax authorities, it is necessary to justify why the organization entrusted research to third parties. for example, the presence of a specialized firm of certain experience in conducting research on a specific market segment; availability of specialists with the necessary qualifications; the customer organization lacks the necessary hardware and software.

L.D. Mironova

Journal Expert

"Industry:

Accounting

and taxation"

Determining marketing costs is a rather difficult task, because:

• marketing costs ensure the process of selling goods;
• marketing costs are of an investment nature and can bring income in the short term;
• · financial planning marketing costs are carried out when developing appropriate budgets (research, communication policy, etc.).

When determining marketing costs, methods are widely used:

• Top-down - first, the total cost is calculated, and then this amount is distributed to individual marketing activities. In this case, the approaches shown in Fig. 7.1;
• · "bottom-up" - first, the costs for individual marketing activities are calculated, and then these values ​​​​are summed up according to the cost calculation method using the relevant norms and standards (calculations are carried out by the enterprise's marketing service or external experts on a contractual basis).

Rice.

The costs of individual marketing activities are divided into fixed and variable.

Fixed costs of marketing - the costs necessary to constantly maintain the operation marketing system at the enterprise. They include costs for:

• · the content of the staff of the marketing service (wages, travel expenses, etc.);
• systematic marketing research;
• Creation of a bank of marketing information for enterprise management;
• financing of work aimed at improving product range enterprises.

Variable marketing costs - costs associated with changes in the market situation and market conditions making new strategic and tactical decisions.

The marketing department prepares cost estimates in the following areas:

• marketing research costs;
• the cost of developing new products;
• distribution costs;
• promotion costs.

A modern method of planning marketing costs is the method of marginal marketing budgets, based on the fact that the elasticity of consumer response varies depending on the intensity of marketing efforts. At the same time, such spending on the use of each element of the marketing mix is ​​determined, which leads to the best results (the largest effect size).

• 1. The salary of employees of the marketing service will be equal to 15,000 rubles.
• 2. The number of bets will be equal to 1.
• 3. Employee bonus is 20% of salary.
• 4. 30% of the district coefficient, 20% of the northern coefficient will be accrued on the salary.

That is, labor costs will be: 1 * 15,000 + 3,000 + 9,000 = 27,000 rubles.

5. From wages workers will be deducted 30.2% for social insurance.

Insurance premiums:

27000 * 30.2% \u003d 8154 rubles.

The cost of maintenance and operation of equipment will be:

35154*50%=17577 rub.

Thus, the monthly cost of maintaining the marketing service is

27000+8154+17577=52731 rub. or 52,731 thousand rubles.

In addition to the costs of maintaining the marketing service, marketing research costs are allocated, which amount to 0.3% of income. Thus, 0.3% of income goes to the collection and analysis of data that is required for marketing activities.

Using the presented minimum marketing costs at the Lot-Mebel LLC enterprise, which is 48850.42 thousand rubles, the enterprise will be able to conduct market research, identify customer preferences, improve product sales and enter the world market.

Marketing costs in each month can be different, there is no need to conduct an in-depth market analysis every month, since with a full and in-depth analysis at the first stage of the study, it is possible to express a stable pattern of development in the industry, in the preference of buyers. The effectiveness of a deep market analysis is once every six months or a year.

In addition to allocating the costs of conducting market research, it is necessary to review the costs of maintaining the marketing service annually. Premium percentages may vary depending on stability economic condition enterprises and on the efficiency of the employees of the department.

Which item of expenditure can be used to account for expenses: marketing services, information and consulting, etc.?

The article will explain in detail how to take into account the costs of marketing services and information and consulting services.

Question: Which item of expenditure can be used to account for expenses: marketing services, information and consulting, etc.? Is it possible to immediately write off the costs of current activities?

Answer: An organization may include marketing, information, and consulting services as part of other expenses associated with production and sales at a time in the period to which they relate. In this case, the costs must be documented economically justified.

Almost every company has expenses for information, consulting or marketing services

Practice shows that most often tax authorities try to find schemes using one-day deals in transactions related to the provision of information, consulting or marketing services. According to controllers, such services are often used to cover up illegal income tax optimization, unjustified VAT deductions, or for cashing out Money. In this regard, the tax authorities seek to prove the economic groundlessness of the expenses incurred, referring mainly to their inefficiency (Decree of the Federal arbitration court West Siberian District dated 08/06/08 No. F04-4721 / 2008 (9200-A46-40), F04-4721 / 2008 (10739-A46-40).

It is clear that it is difficult for controllers to verify the reality of the execution of such agreements. However, despite the risky nature of such costs, companies often order such services. In particular, before concluding big deals or in complex litigation with partners.

Recall, according to subparagraphs 14-19, 27 of paragraph 1 of Article 264 of the Tax Code, the costs of information, consulting and marketing services are other costs associated with production and sales. At the same time, the Tax Code of the Russian Federation does not establish a strict list of documents for the economic justification of expenses. According to Article 252 of the Tax Code of the Russian Federation, expenses can be confirmed by documents drawn up in accordance with Russian legislation or business customs, as well as documents indirectly confirming these expenses (for example, a customs declaration, a business trip order, travel documents, a report on work performed in accordance with with a contract).

In order to prove during verification that business transactions with the counterparty were actually made, Special attention they pay to the preparation of primary documents: invoices, acts of work performed or services rendered, contractors' reports, transfer acts, invoices for payment, as well as invoices, terms of reference, applications, etc.

Under contracts for the provision of services, it is advisable to retain any documents and information to confirm that inherently intangible services were actually provided. These can be, for example, reports on the conducted market research, the provision of information services, the text of the consultation provided, printouts of telephone conversations with the contractor, a memorandum on the results of the consultation, etc.

Some companies compile an analytical report, which will additionally justify the need for "dangerous" services. Practice shows that such a document will facilitate the protection of expenses, even if there are no positive results of the services rendered or the organization has structural units that solve similar problems (for example, resolutions of the federal arbitration courts of Moscow dated January 24, 08 No. KA-A40 / 14391-07, Far East No. Ф03-А04/08-2/264 dated 21.04.08, No. Ф03-А51/07-2/4297 dated 07.11.07, West Siberian dated 08.27.08 No. Ф04-2034/2008 (10781-А81-40) districts).

The manual provides a list of required services. Indicate why they are needed and how the results obtained may affect economic activity companies. What problems may arise in the future if the issues remain unresolved.

For example, when purchasing consulting services by a manufacturing enterprise, you can indicate what changes in performance are expected: an increase in production profitability, an increase in quality, an increase in finished product output, an improvement in the logistics chain for supplying products to consumers, etc. Companies also describe what risks are associated with that the organization will not use the relevant services: positions will be lost in certain markets for the products supplied, export deliveries will be significantly reduced due to lower prices for similar products supplied by competing organizations, etc.

In addition, in the internal document, the companies describe in detail the procedure for pricing, calculation of the expected time labor costs of the consultant (if paid by the hour) and other expenses. This information can be obtained during preliminary negotiations with a representative of a consulting company. Be sure to include a list of questions that require answers.

In addition to properly documenting such high-risk transactions, companies prepare in advance a logical justification for the costs incurred. For example, in one case, a company stated in court that financial results its activity depends on the demand of the final consumer for the products. Since retailers do not track the preferences of brand consumers, and society has an interest in the product being purchased by the end consumer on an ongoing basis, marketing research costs are economically justified. The court accepted such arguments and canceled additional tax assessments (decree of the Federal Arbitration Court of the Moscow District dated July 15, 2010 No. KA-A40 / 7448-10-P-2).

In another case, the society brought another argument in its defense. Thus, monitoring current prices for products sold retailers, contributed to an increase in the demand of the end customer, which ensured the uninterrupted sale of the company's products to wholesale buyers. As a result, this led to timely price adjustments and contributed to attracting buyers, as well as forming a positive attitude towards the taxpayer's trademark and increasing its profits (Resolution of the Federal Arbitration Court of the North-Western District dated January 27, 2010 No. А56-60357/2008).*

A way to justify the costs of consulting, marketing, management and intermediary services for income tax purposes

It is possible to recognize in tax accounting expenses for the acquisition of consulting, marketing, management and intermediary services without the risk of a tax dispute only by preparing evidence of their economic feasibility.

official position

In the opinion of regulatory authorities, if the results of consulting and other similar services are not specific and are not aimed at achieving real production goals, or if the list of services duplicates functional responsibilities staff members, then the cost of such services cannot be taken into account when calculating income tax.

Rationale

Tax inspectors proceed from the fact that the absence of specific recommendations based on the results of the provision of services indicates that the costs incurred are not related to entrepreneurial activity. At the same time, “the connection of expenses with entrepreneurial activity is key element to recognize the costs incurred as economically justified costs. Therefore, expenses that do not have such a connection do not reduce taxable income as economically unjustified and not aimed at generating income ( paragraph 1 of Art. 252 Tax Code of the Russian Federation). An immediate indicator of economic unreasonableness may be, for example, overview reports containing information about the general state of the market or the activities of other organizations that cannot be used to achieve specific production goals.

There are also court decisions that support the position of the regulatory agencies and on the issue of duplication of functions (decisions of the FAS Volga District dated April 3, 2007 No. A55-10037 / 2006-43 , of the East Siberian District of December 27, 2006 No. А19-6451/06-33-Ф02-6879/06-С1).

However, the courts are no less likely to support the taxpayer and indicate that “the absence of information on consultations and recommendations in the acts is not a circumstance that excludes the right to account for the costs of paying for services in the tax base” ( Decree of the Federal Antimonopoly Service of the Moscow District dated October 10, 2011 No. A40-30370 / 10-127-132). Also, the court may take into account the fact that the overview report, which is not directly related to the activities of the organization, allows you to analyze the activities of enterprises in the industry as a whole and assess your own competitiveness in the market ( Decree of the Federal Antimonopoly Service of the North-Western District of November 21, 2006 No. A05-2732 / 2006-34).

If it is necessary to conclude an agreement on the terms of subscription services, the certificate must clearly define the scope and conditions for the provision of the relevant services. It is necessary to justify the payment of the established price based on the needs of the organization. If possible, it should be indicated which consulting services will be provided in writing and which will be oral, that is, will not be documented. It is also important in the contract to give a clear description of the procedure for accepting the results: report formats, requirements for oral consultations.

Marketing services

Marketing services very often led to disputes with tax inspectors, who denied organizations the recognition of expenses for them. Therefore, the more detailed the contract for the provision of marketing services, the better. It should fix the deadlines, the obligation of the marketing company to submit a report on the work performed (). By general rule reporting is optional (see, for example, Decree of the FAS of the East Siberian District of March 1, 2007 No. A33-10956 / 06-F02-725 / 07). But due to the intangibility of services, the report is one of the main proofs of their reality.

The report should detail all the actions taken by the marketer, as well as conclusions and recommendations to the customer. At the same time, if the report does not comply with the terms of the contract, the inspectors may consider the costs unreasonable ( determination of the Supreme Arbitration Court of the Russian Federation dated March 19, 2008 No. 3741/08 , Decree of the FAS of the East Siberian District of February 12, 2008 No. A19-11279 / 07-50-F02-110 / 08).

The purpose of marketing research must necessarily correspond to the business of the organization ().

An additional safety net may be a special order or order of the head of the organization, which will justify the need to purchase this particular service. Example wording: “To make a decision to open a new retail store in the city of Podolsk, Moscow Region, I instruct the sales department to analyze the state of the market in this area. Information is required on the filling of the market with goods similar to those given in the list, as well as a forecast of sales in the first six months of the store's operation. For more accurate data, it is possible to contact professional marketing agencies.”

It is important to include in the contract for the provision of marketing services a condition that the provision of services is formalized by an act (, paragraph 2 of Art. 720 Civil Code of the Russian Federation).

The inspectors pay special attention to the further application of the results of marketing research (see, for example, Decree of the Federal Antimonopoly Service of the North-Western District of August 13, 2008 No. A05-5 / 2008). If the organization does not use the results of the ordered research in any way, does not adjust its activities according to the data received, then this increases the risk of claims.

In its work, the organization can use both positive and negative results of marketing research (FAS resolutions of the Northwestern District dated October 18, 2007 No. A56-1041 / 2007 , of the East Siberian District of May 29, 2006 No. А19-31699/05-15-Ф02-2421/06-С1). For example, after reviewing the reports of marketers, the manager may decide not to open new shop. You can confirm the use of marketing research, for example, in the form of a note from the head of the sales department addressed to CEO. Other local documents will help to prove that the organization has taken into account the results of the study in its activities - memorandums based on the results of meetings, etc. *

Management Services

sole functions executive body(leader) can be transferred third party organization ( , paragraph 1 of Art. 69 of the Law of December 26, 1995 No. 208-FZ). Such an agreement will force the auditors to focus on two aspects: the cost of management services and the availability of staff performing duplicative functions.

In an agreement with a management company, it is safer to set a price in two parts: a fixed price, which is paid monthly, and a variable price, the basis for which will be the achievement of certain indicators by the organization. It is dangerous to increase the cost of services management company if there is no effect from management or the volume of its services remains the same. In this case, the court may consider the management costs unreasonable (see, for example, FAS rulings Volga District dated May 17, 2007 No. A65-39224 / 2005-CA1-37 , of the Urals District dated February 28, 2007 No. Ф09-1018 / 07-С3).

So, if services are not provided on a subscription basis and their cost varies from month to month, then it is better to justify such changes by the volume of services (for example, in man-hours), the costs of the contractor or other pricing indicators ( Decree of the Federal Antimonopoly Service of the Moscow District dated March 17, 2009 No. КА-А40/1737-09).

Performance reports should be as detailed as possible. There are court decisions that are positive for organizations even with careless filling out of reports and acts of work performed ( determination of the Supreme Arbitration Court of the Russian Federation dated June 20, 2008 No. 7590/08). However, attention to these documents significantly increases the security of the transaction. It is desirable, although not necessary, to compile them monthly ( determination of the Supreme Arbitration Court of the Russian Federation dated November 28, 2007 No. 15254/07). The more carefully the report and the act are drawn up, the less reason the inspectors will have to point out the unreasonableness of management costs.

It is worth preparing other evidence of the participation of the management company in the activities of the organization. The presence of orders, orders of the representative of the management company will help confirm the fact of the provision of services. This will also be facilitated by various kinds of reports and reviews, indications in internal documents about the presence of representatives of the contractor at negotiations and business meetings, marks on documents on their agreement with the representative of the contractor, official correspondence, written responses and recommendations. This conclusion follows, for example, from Decree of the Federal Antimonopoly Service of the Volga-Vyatka District dated July 5, 2007 No. A82-9088 / 2006-14.

If possible, it is best to avoid situations where former leader goes to work in the management company. However, there is a positive arbitration practice. After all, the former manager, being an employee of the management company, provides services not only to his former employer, but also to other clients. Therefore, it is impossible to talk about the unreasonableness of expenses. This is mentioned, for example, in Decree of the FAS of the East Siberian District of April 25, 2006 No. A19-18184 / 05-40-Ф02-1722 / 06-С1.

The presence in the staff of employees duplicating the functions of the management company requires training additional justification for attracting a management company.

Intermediary services

Often used for tax optimization agency contract, for which the agent is instructed to find buyers or check their good faith. In this case, special attention should be paid to the design of the agent's report (). It should describe in as much detail as possible exactly what actions the intermediary performed. At the same time, it would be useful to mention in the internal documents of the organization about the involvement of an intermediary for certain actions. For example, in the final report of the sales department, you can analyze the performance of an agent.

If the intermediary does trading operations, then the precautions will be somewhat different. The intermediary must be physically able to carry out the order. For example, storage facilities, as well as a sufficient number of employees with the necessary specialization. Otherwise, inspectors may question the reasonableness of the cost of an intermediary.

It will be necessary to justify why an intermediary is needed, especially if the organization has a staff that sells goods, works, services, and also has an established sales market.

If the intermediary resells the goods, it is safer if its accounting reflects the costs of transport and handling services. After all, inspectors can demand documents confirming the transaction, both from the organization being checked and from its counterparties (Article 93.1 of the Tax Code of the Russian Federation

“CCP should be applied only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for payment for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, see the recommendations.

Plan development marketing activities- development of a specific plan actions to implement marketing efforts enterprises on target market in accordance with accepted | strategic decisions. Such a plan includes answers to the questions "what? when? who? how much?". As part of the planned complex, the actions for individual marketing tools are described in detail:

promotion useful properties product;

formation of price perception;

achieving awareness, awareness;

formation of partnerships.

Determination of marketing costs.

To determine marketing costs, a marketing planning budget is developed within the allocated funds ("top-down") or based on the need for costs ("bottom-up"), an analysis of the sales response function (sales) is carried out; at the same time, procedures for calculating costs and developing financial estimates are mainly used. The essence of marketing costs is expressed as follows:

marketing costs are not overhead costs, but costs that ensure the sale of goods;

marketing costs are investment character, in the future they can bring considerable income. Marketing costs cannot be unambiguously attributed to either production costs or consumption costs. These are costs of a special kind, which rather relate to investment costs that work for the future.

Financial planning of marketing costs is carried out in the form of development systems of interconnected budgets.

Marketing costs can be conditionally divided into fixed and variable. Permanent part marketing costs - those costs that are necessary to constantly maintain the functioning of the marketing system in the enterprise. This usually includes costs for:

regular marketing research and creation of a marketing data bank for enterprise management;

funding for continuous improvement marketable products enterprises.

variable part marketing costs represents the costs of marketing caused by changes in the market situation and the adoption of new strategic and operational decisions. Most often, both the fixed and the variable parts of the costs are formed when developing long-term and current plans for marketing activities. The basis is budgets, determining the volume of resources, and estimates that form the direction of expenditure.

Strategic control is, first of all, an assessment of strategic marketing decisions in terms of their compliance with the external conditions of the enterprise. Operational (or current) control is aimed at assessing the actual achievement of the set marketing objectives, identifying the causes of deviations, analyzing and correcting them (at the market and product level). Operationally (by comparing the fact and the plan) the following indicators are controlled:

volume and structure of sales;

market share;

consumer loyalty.

The methodology for controlling sales and market share by deviations includes:

analysis of well-sold goods and proposal of measures to preserve this situation (forms of sale, the required amount of stocks);

analysis of poorly sold goods and proposal of measures to change the situation (price changes, incentives.

Methodology for controlling sales and market share according to the "80-20" principle. Here, a separate, differentiated analysis is carried out for various products, markets, consumers (according to the principle of ABC analysis, XYZ analysis), marketing efforts are distributed to support larger orders.

Consumer loyalty control method. This method determines:

the number of regular customers;

number of new clients;

number of repeat purchases;

the intensity of consumption;

the number of complaints and claims, etc.

Profit control is a test of the actual profitability of various marketing activities. Methodology for controlling marketing costs. It evaluates profitability by product, market (territory), consumer or customer groups, as well as distribution channels, advertising, personal selling and other indicators as a result of the implementation of a marketing plan. A method of controlling the direct profitability of a product. It takes into account the completeness of the costs incurred when analyzing marketing profitability. Control of communicative efficiency. This refers to the control of the reaction of consumer behavior to the marketing efforts of the enterprise. The following reactions stand out:

cognitive reaction (knowledge, recognition);

emotional reaction (attitude, assessment);

behavioral response (action).

Methods for measuring cognitive response:

measurement of fame (testing for recognition, recall, priority);

measurement of forgetting (as a function of time);

measurement of perceived similarity (brand positioning in the mind potential buyers in relation to competing products).

Methods for measuring behavioral response. They are a description of behavior based on the following basic questions: WHAT? HOW MANY? AS? WHERE? WHEN? WHO?

Audit- internal or external verification of any functional area of ​​the enterprise in order to obtain an accurate and truthful assessment of the conduct of business. Marketing audit is an analysis and evaluation of the marketing function of the enterprise. Main spheres marketing audit:

the ratio of marketing opportunities and marketing efforts of the enterprise (the state of the macro- and microenvironment and the adequacy of marketing activities);

marketing goals and ways to achieve them;

organization and planning of marketing activities of the enterprise.

Main objects marketing audit:

target markets;

volume and structure of the sale;

market share (segment);

competitive situation;

consumer attitude

customer base, loyalty, image perception, handling complaints;

information base, ongoing marketing research;

product profitability;

trademarks, product renewal;

ensuring the availability of goods;

• * partnerships;
• *.marketing costs.

The main stages of an external marketing audit:

1. Preparatory stage:

negotiations, clarification of goals;

preliminary diagnostics, preparation of technical specifications;

signing an agreement, conclusion of a contract.

2. Diagnostic stage:

data analysis;

identification of problems.

3. Decision making phase:

preparation of alternatives;

discussion of options;

adoption of a concrete action plan.

4. Stage of implementation of the adopted decisions:

organization;

accompaniment;

education;