Marketing costs include. Conditions for recognition of marketing expenses in accounting and tax accounting

L. N. Chiganova, LLC "PROFIX AUDIT"

Marketing(English marketing, from "market" - market) is an economic term, the definition of which is not contained in civil, tax, or accounting legislation.

In practice, this means that for the purposes legal regulation marketing, it is necessary in each case to analyze the content that is embedded in this concept.

In the classical sense, marketing is entrepreneurial activity, which not only manages the promotion of goods and services from producer to consumer, but also activities that are associated with the identification, study of the needs of producers and consumers in the market to meet their interests.

Usually, marketing means the activity of studying the current state of the market and determining trends in its change, which allows developing the most optimal business strategy.

According to the letter of the Department of Tax Policy of the Ministry of Finance of Russia dated 02.04.2002 N 04-02-06/5/4 "marketing services are services for organizing the process of identifying, maximizing and satisfying consumer demand for the organization's products." At the same time, the letter of the Department emphasizes that the concept of "marketing" also provides, along with the provision of information services, which are usually of a short-term nature, the provision of services to study the current sales market and create new structural units to expand the sales market for products.

When calculating taxable profit, organizations include “marketing” expenses as other expenses, based on paragraph 27 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. It has been established that other costs associated with the production and sale include, among other things, the costs of the current (research) market conditions, collection of information directly related to the production and sale of goods (works, services).

However, the tax authorities recognize this as lawful only if:

the costs incurred are economically justified;

ü ongoing research is directly related to activities aimed at generating income;

ü The costs incurred are documented.

There are different ways to confirm the economic feasibility of costs. It all depends on the purpose for which the company conducts marketing research.

Let's say:

ü the organization is going to produce new products and therefore is studying the market for its sales;

ü the company intends to purchase a real estate object (other property) and, in order not to make a mistake with the price, orders a marketing study of proposals for the sale of such objects.

If an organization with its own marketing department commissions marketing research from a specialized consulting firm, then it will be necessary to justify the reasons why the organization outsourced the research to third parties. The following arguments can be given to justify:

ü a specialized firm has experience in conducting research, as well as specialists with the necessary qualifications, especially if complex methods of marketing and processing the results are used;

ü objectivity of the study (employees of specialized firms are usually more objective in their assessments);

ü availability of the necessary hardware and software from specialized firms.

It should be taken into account that the enterprise has the right to recognize such expenses in tax accounting only if the research is directly related to activities aimed at generating income ( paragraph 1 of Art. 252 of the Tax Code of the Russian Federation).

An important condition for writing off marketing costs as expenses is their documentary evidence. First of all, this concerns the contract for conducting marketing research, as well as documents that are drawn up based on the results of research:

· Proper and complete execution of the contract for marketing research.

The contract should be considered as one of the types of contracts for the provision of services for a fee, to which Chapter 39 of the Civil Code of the Russian Federation is devoted. And this means that the norms of this chapter apply to the contract for conducting marketing research. The subject of the contract must be formulated in such a way that the scope of the study is clearly defined. Namely: the goals and object of the study, as well as the territory in which it is carried out.

· At the stage of conclusion of the contract, it is necessary to stipulate the methods that will be used to solve the research problems, and in connection with this, a Research Program or an Application for research is drawn up.

These documents are necessarily attached to the contract and constitute its integral part.

· Particular attention should be paid to those provisions of the contract that contain the basic requirements for the Study Report, which must be submitted by the contractor.

The report is the result of the work done, and the contractor is obliged to transfer it to the organization that ordered the marketing research.

· At the same time, an Acceptance Certificate of the work performed is drawn up, which is signed by representatives of both parties - the contractor and the customer.

If the contracting authority considers that the study was performed poorly, it has the right not to sign the Act and submit the Report for revision to the contractor. For example, if the performer did not conduct the study in full or applied the wrong methods that are indicated in the Research Program. In such cases, as a rule, a bilateral Act with a list of measures for improvement and deadlines for their implementation.

· The order of calculations may be different..

Sometimes in the contract already at the stage of its conclusion a fixed price is determined. But, given the specifics of marketing research, it is often difficult to immediately calculate their full cost. Therefore, payment is made in two stages: advance payment and full payment for the work upon completion. The final cost is calculated on the basis of a document prepared by the contractor on the prices for work related to the conduct of applied marketing research. In this regard, the value of the contract may be estimated.

Taking into account marketing costs, the customer enterprise must have a set of all the above documents. Otherwise, to prove the validity of the costs of conducting marketing research during documentary verification tax service it will be quite difficult.

The procedure for accounting and tax accounting of expenses for marketing research depends on what the goal is:

the enterprise seeks to increase the demand for its products (works, services);

ü the enterprise explores the market for the release of new products and the subsequent sale of products;

The company decides to purchase goods (property).

As already noted, the funds spent on marketing research are to other expenses associated with the production and sale of products.

According to Article 318 of the Tax Code of the Russian Federation, all other expenses are indirect and are fully related to the expenses of the current period as a reduction of taxable profit.

Marketing expenses are recognized:

ü with accrual method- in the period when the studies were completed (the Act of acceptance and transfer of the work performed was signed);

ü on a cash basis- in the period when the enterprise paid for the performed research.

In accounting, the costs of marketing research carried out:

ü in order to increase sales of products, they are reflected on account 44 “Sales costs” and at the end of the month are written off to the debit of the sub-account “Cost of sales” of account 90 “Sales”;

ü for the purpose of producing a new type of product with reflection on account 97 “Deferred expenses” with subsequent inclusion in products (account);

ü for the purpose of purchasing goods (property), they are included in the actual (initial) cost (cost) of the purchased goods (property) and are accounted for on accounts 41 "Goods", 10 "Materials", 01 "Fixed assets", 04 "Intangible assets" ( using an account).

Companies often conduct marketing by planning the release of new products.. According to accounting rules, marketing research costs are written off to cost in the period in which new products put into production and started its sale.

Prior to this, the costs associated with the preparation of new production are accounted for on account 97 "Deferred expenses". There is no such requirement in the Tax Code, therefore, in tax accounting, the costs of marketing research in preparation for the release of new products can be recognized in the period in which they are carried out. In this regard, differences will arise that reduce tax profit in the current period compared to accounting profit. Consequently, taxable liabilities that have appeared in the current period are formed, which lead to the formation of a deferred tax liability.

The moment of applying the tax deduction for the "input" VAT does not depend on the method of tax accounting for marketing expenses chosen by the organization. The research customer has the right to refund VAT in the period when the marketing expenses were actually incurred, paid and reflected in the accounting records.

Example:

As part of its activities, LLC plans to release new products from January 2005. In order to find out about the prospects for its sales, the company carried out an order from the OJSC for a marketing research. The certificate of acceptance of the work performed, the Report on the results of the study was signed by organizations in March 2004.

The cost of research was 59,000 rubles, including VAT - 9,000 rubles.

Ltd. started manufacturing and selling new products in January 2005.

For tax purposes, it uses the accrual method.

LLC in March recognized the funds spent on marketing as other expenses that reduce taxable income.

The following entries have been made in the accounting records:

In March 2004:

Debit Credit - 50,000 rubles. (59,000 rubles - 9,000 rubles) - the funds spent on marketing under the Certificate of Acceptance of Works Performed were charged to deferred expenses;

Debit Credit 19 - 9000 rubles. - accepted for VAT deduction on marketing research.

Since January 2005 LLC will begin to write off marketing research costs to cost of sales in connection with the sale of products. The write-off will be made evenly within the period established by the order of the head. At the same time, the repayment of IT will begin in amounts calculated based on the share of written-off marketing expenses. This operation is reflected in the entries:

Debit Credit - part of the cost of marketing research is written off to the cost of sales;

Debit Credit sub-account "Calculations for income tax" - partially repaid IT.

Often, an enterprise conducts marketing research in order to acquire inventory or other property.

In accounting, this requirement is established:

ü Clause 6 PBU 5/01 "Accounting for inventories",

ü Clause 8 PBU 6/01 “Accounting for fixed assets”,

ü Clause 6 PBU 14/2000 “Accounting for intangible assets”.

As for tax accounting, there is no direct indication of the inclusion of marketing expenses in the initial cost of fixed assets, intangible assets, materials and goods (clause 2, article 254; clause 1, article 257; article 320 of the Tax Code of the Russian Federation), but there is indication on the costs associated with their acquisition. After analyzing the articles of the Tax Code of the Russian Federation, it can be assumed that the value of property will be determined in the same way, both in accounting and tax accounting.

December, 2004
CEO PROFIX AUDIT LLC,
Lyudmila Nikolaevna Chiganova.

The marketing budget is the cost of market research(opportunistic, medium and long-term), ensuring the competitiveness of goods, information communication with customers (advertising, sales promotion, participation in exhibitions, fairs, etc.), organization of product distribution and sales network.

Financial resources for all this are taken from the profit, the amount of these expenses is reduced. But, on the other hand, in our time, without marketing costs, it is impossible to sell such a quantity of goods in order to return the costs of research work, production of goods and also making a profit. Therefore, the allocation of funds for marketing is a solution to multi-vector tasks, the impact of which on marketing is even difficult to determine. Therefore, when determining funds for marketing, they often rely on traditions, past experience, intuition, as well as an analysis of competitors' marketing costs.

To assess the amount of marketing expenses, the influence of such factors is analyzed:

S- sales volume in pieces;

W- list price;

AT- transport, commission and other expenses for the sale of a unit of goods;

BUT- the cost of producing a unit of goods, not related to marketing, but depending on the volume of production;

F- permanent production losses not related to marketing and independent of production and sales volumes;

D- the cost of promoting the product (sales promotion).

We connect all these indicators in the profit equation. We get the following equation:

But the formula does not take into account the rate of return, which, in turn, depends on the size of the market share.

It follows from the profit equation that advertising and promotional spending should also increase in line with how the firm settles into an increasing part of the market. It is believed that exporters spend in importing countries on advertising - 2-5% of their exports.

Sometimes the method of analogy is used to determine the necessary marketing costs. It is known, for example, that in the United States the costs of developing and launching a new product on the market are distributed as follows: fundamental research 3-6% of the estimated costs are allocated for applied development - 7-8%, for training technological equipment- 40-60%, for arrangement series production- 5-16%; for the organization of sales (advertising, sales promotion, organization of product distribution and distribution network) - 10-27%.

AT modern world Marketing costs are on the rise.

Each company should have highly qualified specialists who know how to correctly calculate the marketing budget in order not only not to lose, but also to expand the market share. All expenses of the company for the implementation marketing activities- this is the cost of marketing, which are carried out in three directions: the creation and maintenance of the marketing department, the development of a strategy (the general direction of development for a certain period), the cost of tactical marketing.

Strategic marketing is an active marketing process with a long-term planning horizon, aimed at exceeding the average market indicators by systematically pursuing a policy of creating goods and services that provide consumers with more valuable benefits than competitors.

Strategic marketing directs a company to economic opportunities that are tailored to its resources and provide the potential for growth and profitability.

The task of strategic marketing is to clarify the mission of the company, develop goals, form strategic development, ensuring a balanced structure of the company's product portfolio.

Tactical marketing is a type of marketing based on the active process of finding, retaining customers, promoting products with a short-term planning horizon, aimed at already existing market. It's classic commercial process obtaining a given sales volume by using tactical measures (actions in accordance with a specific situation) related to marketing, the buyer, the product, its price, promoting the product and bringing it to the consumer.

The largest amount of expenses falls on tactical marketing, that is, on current marketing activities.

Enterprises distinguish fixed costs for marketing (permanent) and those that will change due to changes in sales volumes of goods. But it is better to consider the total distribution costs directly in the value of sales of units of goods. Then they can be counted as a percentage of income.

Fixed marketing costs during the planning period are:

Sales staff salaries and support costs;

Production costs and the cost of major advertising campaigns;

Marketing staff costs

Spending on promotional materials (sales aids in outlets, distribution costs);

Variable Marketing Costs:

Sales commissions paid to sales personnel, brokers or representatives of the manufacturer;

Sales premiums that depend on sales targets;

Discounts from invoice prices and for the achieved results of current sales;

Prepayment funds (if they are included in the cost estimate for sales promotion);

When expenses are considered as fixed and variable in the marketing budget, the budget will be more objective. It is also important to consider that the short-term risks associated with fixed marketing costs are always greater than those associated with variable marketing costs. If, as a result of market analysis or production process marketers come to the conclusion that factors beyond their control (the actions of competitors, production cuts) clearly affect revenues, they can reduce risks by including more variable and more fixed costs in the marketing budget.

Win conversions that change in proportion to income - these are commissions from sales to rewards. Therefore, any commission on sales should be included in variable distribution costs. An example can be given to confirm this. The Torchin company, which sells ketchup, spends UAH 1 million. per year for the maintenance of sales personnel working with networks grocery stores and with wholesalers. The reseller offers to do the same sales job for a 5% commission.

With income of IRN 10 million:

total variable distribution costs = UAH 10 million. 5% = 0500000 UAH

With an income of UAH 20 million:

total variable distribution costs = UAH 20 million. 5% = 1 million UAH.

If the company's income is less than UAH 10 million, then the services of a reseller will be less than the payment of its own sales staff.

It should also be noted that fixed costs are easier to calculate than variable costs. Information about fixed costs can be obtained from payrolls, financial statements, and lease documents. Difficulties arise when calculating variable costs. Often variable expenses are required to a given percentage of income. Then they will change with the change in the number of units sold. And it happens that variable costs refer only to a part of the total sales volume, that is, the costs are fixed up to a certain stage (phased).

It is important that when developing a marketing budget, it is determined how much of the cost to allocate for the current period and which to gradually spend in future periods.

A company's marketing spend rate is often used to compare with other businesses, so these costs are treated as a percentage of sales, or a share of sales. Based on this share, they conclude how actively the company is engaged in marketing. "Marketing costs" indicator (%) = marketing costs (UAH) income (RUB).

As a percentage of sales, advertising costs can also be determined.

A special form of distribution costs is "deductions to the place." Very often, deductions occur when new batches of goods are imported to retailers and they provide them with space for these goods in warehouses and stores. Such deductions may be one-time cash or special discounts.

Understanding the difference between constants and variable costs The appeal helps the firm to consider the relative risks associated with alternative marketing strategies.

In general, strategies that are associated with variable costs, less risky.

The marketing product policy provides for the selection of target markets, the development and justification of the complex marketing activities implementation of these measures and control over their implementation.

In the selected target markets, demand volumes, segmentation and selection of target segments, as well as product positioning are determined.

The complex of marketing activities should cover the strategy, tactics, content of the commodity pricing policy, the choice of methods for promoting and stimulating sales. The marketing product policy also extends to the sphere of direct trading activity: market analysis, research in the field of market pricing, influence on the level of demand, establishing communications.

Marketing research is ordered by large commodity producers and wholesalers (distributors). There are certain research standards, according to which the company that orders must provide the contractor terms of reference and the subject of tasks, the necessary information about the company, and pay for the work performed.

The contractor's obligations include conducting research within the agreed time frame and in accordance with the program and respecting intellectual property rights.

Based on the results of the study, a report is drawn up for the customer.

Below is a list of expenses for marketing activities:

To conduct market research, competitive advantage, prospects for the development of the product range;

For business trips of employees to exhibitions;

The cost of samples of goods transferred to buyers free of charge;

For the development and production of sketches for labels and packaging;

For the design of light, transport, outdoor advertising;

For other marketing activities.

Sales expenses of a current nature are taken into account on the balance sheet account "Selling expenses".

Marketing, until recently so new management tool, currently in economic activity organizations are increasingly used. Many large commercial enterprises(both trade and production) have a marketing service in their organizational structure. But even more small businesses are turning to services of specialized firms.

As a rule, when exercising tax control, the tax authorities pay close attention to the economic feasibility and documentation of marketing expenses. We hope that the article presented to your attention will help to correctly approach the reflection of this type of expenses and avoid conflicts with the tax authorities.

A few words about marketing

The result of the conducted marketing research are strategic, tactical and operational plans for the production and marketing company activities, which include development forecasts target market, the strategy and tactics of the company's behavior on it, its marketing policy, as well as the policy of sales promotion and promotional activities.

The marketing policy of an enterprise may include four sections:

1) product policy - a set of marketing measures to influence the market, aimed at improving the competitive position of the company;

2) pricing policy - a combination various kinds price behavior in the market, determination of pricing strategy and pricing tactics;

3) sales policy– planning and formation of distribution channels for goods;

4) promotion policy - planning and implementation of a set of measures aimed at promoting goods on the market (advertising, pre-sale and warranty service, etc.).

Regulation on the marketing policy of the organization

Currently, many organizations provide their customers with discounts. In most cases, their provision is not systematized and is not justified in any way, and often it is not even provided for by the terms of the contract. This attitude towards the processing of the discounts offered may have adverse tax consequences, so we recommend that you pay Special attention development of such a section Regulations as "Pricing policy". By systematizing and substantiating the discounts provided to customers by a well-designed pricing policy, the organization can protect itself in advance from disputes with the tax authorities.

So, what should you pay attention to when developing a pricing policy? Primarily paragraph 3 of Art. 40 Tax Code of the Russian Federation obliges in determining market price when concluding transactions by non-related parties, take into account discounts caused by:

– seasonal and other fluctuations in consumer demand for goods (works, services)

- loss of quality or other consumer properties of goods;

- expiration (approaching the expiration date) of the expiration dates or the sale of goods;

– marketing policy, including when promoting to markets new products that have no analogues, as well as when promoting goods (works, services) to new markets;

- the implementation of prototypes and samples of goods in order to familiarize consumers with them.

At the same time, it must be borne in mind that this paragraph does not provide the entire list of elements of the marketing policy, that is, the organization can supplement it.

The prices and discounts established by the organization, after their justification in the "Pricing Policy", should be fixed in the price list. An indication of the formation of the transaction price, taking into account the corresponding discount, should also be contained in the text of the contract for the sale of goods (works, services).

Implementation of the measures envisaged Regulation, and its development can be carried out both by the organization itself (its marketing service), and by specialized firms. In the second case, special attention should be paid to the conclusion of the contract and the execution of the results of the work performed.

Documentation of marketing services,renderedspecialized organization

1) The subject of the contract or a description of the actions (activities) to be performed by the contractor.

This section of the contract for the provision of marketing services should be given special attention, since the subsequent tax and accounting results of its execution by the customer will depend on it. When determining the subject of the contract, we advise you to adhere to the wording proposed by the Tax Code - later this will help to avoid conflicts with the tax authorities when allocating expenses to one or another of its articles.

For example, if the subject of the contract is marketing research of the sales market, and in accordance with pp. 27 paragraph 1 of Art. 264 Tax Code of the Russian Federation as part of other expenses associated with production and sale, are taken into account expenses for current study (research) of market conditions, collection of information directly related to the production and sale of goods (works, services), it is better to formulate it in accordance with the norms contained in the code. Moreover, it is necessary to pay attention to the word “current”, since otherwise the expenses incurred by the tax authority can be regarded as long-term, and they cannot be deducted at a time.

2) Registration of results of the contract.

The fact is that due to the lack of material content of the services performed, it is difficult to determine the economic justification and the corresponding documentary confirmation of the costs incurred. Therefore, firstly, it is necessary to draw up an act of acceptance of the services provided in accordance with the requirements Art. 9 of the Federal Law "On Accounting". Secondly, in the terms of the contract, provide that the contractor, in addition to the act of acceptance and delivery of the services rendered, undertakes to submit a written report. For example, a draft Regulation on marketing policy (if the subject of the contract is the development of a marketing policy); written consultation (if the subject of the contract is the provision of consulting services); the results of the current market research with practical advice etc.

Such a document should indicate that the contractor carried out certain work in the process of providing services and obtained results that the customer can use in income-generating activities. Otherwise, it will be quite difficult to confirm the economic feasibility of the costs incurred under such an agreement.

Tax and accounting

1) current market research;

2) expenses of a strategic (long-term) nature;

3) market research for the purpose of acquiring non-current assets.

The most common - marketing expenses for ongoing market research . In tax accounting, they are subject to inclusion in other expenses related to production and sale, in accordance with pp. 27 paragraph 1 of Art. 264 Tax Code of the Russian Federation, and accounting, according to clause 7 PBU 10/99, - in expenses on ordinary activities as part of administrative expenses. When concluding an agreement and drawing up primary accounting documents, it is imperative to indicate that the costs incurred are of a current nature.

Example 1

Alpha LLC entered into an agreement with Delta LLC on ongoing market research transport services in the amount of 118,000 rubles, including 18% VAT - 18,000 rubles. This type expenses are provided for by the marketing policy of Alfa LLC.

Consider the reflection of these costs in the accounting of Alpha LLC.

Marketing expenses of a strategic (long-term) nature may arise if an organization, for example, is going to release a new product and is exploring a potential market for its sale. In accounting, these expenses, in accordance with Chart of accounts, are subject to accounting on account 97 "Deferred expenses" and will be included in the 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, there are two options for reflecting expenses:

1st - in accordance with pp. 3 p. 7 art. 272 Tax Code of the Russian Federation these expenses can be taken into account as part of other expenses related to production and sale in the reporting (tax) period in which they occurred. In this case, there will be a difference between the accounting and tax accounting of marketing expenses, the amount of which, in accordance with clause 18 PBU 18/02, it is necessary to accrue a deferred tax liability, which subsequently, when expenses are accepted for accounting, will be written off.

2nd - according to paragraph 1 of Art. 272 Tax Code of the Russian FederationExpenses 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 ( Section 3 of the Guidelines). This means that if the marketing research contract provides for a study to forecast the sales market for a new type of product (for example, in two years), then these expenses must be taken into account for tax accounting after two years, when the new product is put on sale. In this case, there will be no differences in the accounting and tax accounting of marketing expenses.

Example 2

Alfa LLC planned to issue the new kind products in the second half of 2005. In order to determine the volume of sales of new products in the specified period, in May 2004, an agreement was concluded with Delta LLC on conducting marketing research in the amount of 118,000 rubles, including VAT - 18,000 rubles.

Write-off of expenses for marketing research, according to the order the head of Alfa LLC, will be carried out evenly over 10 months.

Let us consider the reflection of these transactions in the accounting records of Alfa LLC using the first option of tax accounting for marketing expenses.

<*>Sub-account "Calculations with the budget for VAT".

<**>Sub-account "Calculations with the budget for income tax."

<***>The deferred tax liability is settled in amounts calculated based on the proportion of marketing expenses written off.

Marketing expenses related to the acquisition of non-current assets, and in accounting and tax accounting are subject to reflection as part of the cost of non-current assets.

In accounting, according to clause 8 PBU 6/01, the initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation). This means that the cost of conducting marketing research, the purpose of which, for example, is to identify the best option for the ratio of price and quality of the acquired fixed asset, must be included in its initial cost. That is, they should be regarded as directly related to the acquisition of fixed assets.

In tax accounting, in accordance with paragraph 1 of Art. 257 Tax Code of the Russian Federation, the initial cost of a fixed asset is defined as the sum of the costs of its acquisition, construction, manufacture, delivery and bringing it to a state in which it is suitable for use, with the exception of taxes that are deductible or accounted for as expenses in accordance with the Tax Code. Therefore, marketing expenses aimed at studying the market for the acquisition of a fixed asset, for tax purposes, must also be included in the initial cost of the fixed asset.

Example 3

In order to purchase printing equipment, Alfa LLC entered into an agreement with Delta LLC on conducting marketing research on the market of domestic and foreign printing equipment in the amount of 118,000 rubles, including VAT - 18,000 rubles.

As a result, Alfa LLC acquired domestically produced equipment worth 1,180,000rubles, including VAT - 180,000 rubles. Delivery costs amounted to 35,400 rubles, including VAT - 5,400 rubles; equipment installation costs - 70,800 rubles, including VAT - 10,800 rubles.

Let us consider the reflection of these operations in the accounting of Alfa LLC.

See the article by V. A. Romanenko “Accounting for trade discounts” (magazine “Actual issues of accounting and taxation”, 2004, No. 15).

Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ.

Regulation on accounting "Expenses of the organization" PBU 10/99, approved. Order of the Ministry of Finance of the Russian Federation dated 06.05.99 No. 33n.

Chart of accounts for financial and economic activities and instructions for its use, approved. Order of the Ministry of Finance of the Russian Federation dated 10.31.00 No. 94n.

Regulation on accounting "Accounting for income tax settlements" PBU 18/02, approved. Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n.

"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 determining a specific list of marketing research in this Letter, it is recommended to refer to the All-Russian Classification of Types 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 an organization studies market conditions in order to increase sales of already manufactured products, then marketing expenses are reflected in the postings:

• Debit 26, 44 Credit 70 - accrued wage 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 - in the reporting period when this salary was accrued (clause 4 of article 272 of the Tax Code of the Russian Federation), with the cash method - after its payment (clauses 1 clause 3 article 273 of the Tax Code of the Russian Federation).

Marketing services provided by a specialized company

If market research is carried out third party, 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 performed must be formalized by the 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, during a tax audit, the inspector will conclude that there are unlawful expenses in determining the taxable base for income tax, and the court will take the side of the inspectorate.

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. The information letters referred to by the company contain only data on possible potential clients. 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 should be the ratio of costs and financial results to recognize the costs 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-F02-1356 / 06-C1 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 for 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 act of completed work, 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 the cost price in the period when the new product is put 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"

Determination of marketing costs is a rather difficult task. This complexity is due to understanding the essence of marketing costs and how to determine them.

The essence of marketing costs is expressed as follows:

Marketing costs are not overhead costs, but are costs, ensuring the sale of goods;

marketing costs are those costs that investment character, which in the future can bring considerable income;

financial planning marketing costs is carried out in the form of developing a system of interrelated budgets.

4.6.1. Methods for determining the total cost

To determine the total cost of marketing activities, one of the methods can be used: "top-down" or "bottom-up".

Top-down method involves first calculating the total amount of costs, and then distributing it to individual marketing activities. With this approach, the following approaches can be used:

1. Determination of the marginal profit or sales response function (a given level of sales and profits at a certain level of marketing costs).

2. Calculation of the percentage of sales (linear dependence).

3. Calculation of the percentage of profit (linear dependence).

4. Determination of costs for the target profit (share of profit).

5. Assessment of competitive parity (“costs like a competitor”).

bottom-up method involves first calculating the costs of individual marketing activities, and then summing up all the costs to determine their total value. With this approach, the method of costing for individual activities is used on the basis of accepted norms and standards of expenditure or on a contractual basis (in the case of involving external organizations).

4.6.2. Methods for determining the costs of individual marketing activities

Marketing costs can be conditionally divided into fixed and variable.

Permanent part marketing costs - These are the costs that are necessary to maintain the continuous operation of marketing system at 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.

Maintaining the existence of a marketing system in an enterprise is cheaper than creating it every time anew (depending on the prevailing favorable or unfavorable situations). Such costs are justified, since they contribute to the constant obtaining of information about market conditions, the actions of competitors, the development of demand, and also allow you to monitor the level of competitiveness of the company's products in the market, etc.

Variable part of 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 amount of resources, and estimates, forming directions of expenses.

Marketing research costs include costs associated with attracting various sources of information, subscribing information systems, attracting specialized organizations on developing programs and conducting “field” studies, paying consultants, etc.

The costs of developing new products cover research and development and development work, the acquisition of know-how, the purchase of new production materials and equipment, the involvement of consultants and experts, etc.

Distribution costs include costs for the formation of dealer and distribution networks, the organization of branded trade, service maintenance, training of sales personnel, etc.

Promotion costs are quite diverse costs:

sales promotion (samples, coupons, discounts, premiums, souvenirs, joint advertising, etc.).

One of modern methods marketing cost planning is marginal marketing budget method. This approach assumes that the "elasticity of consumer response" varies with the intensity of marketing efforts. Such expenditure of funds for the use of each element of marketing, which leads to the greatest effect, is determined.

The product manager predicts the achievement of market share for a brand at various levels of advertising and promotion budget (budget unchanged, reduced budget, increased budget), as well as under various competitive conditions (normal level, increased activity of competitors, decrease in their activity). Calculations show that an increase in advertising spending will have the largest marginal impact on sales, regardless of the behavior of competitors. Reducing promotional costs will not adversely affect sales, and in the normal level of competition, even increase profitability. The manager decides to continue such calculations for several years ahead, while increasing the number of possible options for market environment conditions.

Marketing control

Marketing control is carried out on various stages with the help of individual elements of the control and analytical system. It includes:

situational analysis- a preliminary analytical stage of marketing planning, pursuing the goal of determining the position of the enterprise in the market. The analysis of the components of the external and internal marketing environment is used in the form of answers to pre-prepared groups of questions;

marketing control- the final stage of marketing planning, which aims to identify the compliance and effectiveness of the chosen strategy and tactics with real market processes. It is carried out in the form of strategic, current control and control of profitability using standardized forms;

marketing audit- the procedure for revising or significantly adjusting the strategy and tactics of marketing as a result of changes in conditions, both external and internal. Appropriate calculations and assessments are carried out;

marketing audit- analysis and evaluation of the marketing function of the enterprise. It is carried out by specialists in the form of an independent external verification of all elements of the marketing system. Built on general principles audits aimed at identifying lost benefits from inadequate use of marketing in the enterprise. Represents a new direction in the field of marketing consulting. Uses generally accepted procedures management consulting(diagnosis, prognosis, etc.).

Strategic control

Strategic control is an assessment of strategic marketing decisions in terms of their compliance with the external conditions of the enterprise.

operational control

Operational (or current) control is aimed at assessing the achievement of the set marketing objectives, identifying the causes of deviations, their analysis and correction. The following indicators are monitored:

Sales volume (comparison of fact and plan);

Market share (change in competitive position);

The attitude of consumers to the enterprise and its products (surveys, conferences, examination, etc.).

The effectiveness of the use of financial resources allocated for marketing activities is also checked, for example: the number of sales transactions relative to commercial negotiations, the share of administrative costs in sales volume, advertising costs and consumer recognition of the company's products, etc. Additional measures are being developed to improve the effectiveness of specific marketing activities.

Profit control

Profit control is the verification of actual profitability across different products, markets, consumer or customer groups, distribution channels, and others as a result of implementing a marketing plan.

When controlling profitability, a distinction is made between direct and indirect marketing costs. Direct costs- these are costs that can be attributed directly to individual elements of marketing: advertising costs, commissions sales agents, conducting questionnaire surveys, salaries of employees of the marketing service, payment for involved experts and specialists, etc. Such costs are included in the marketing budget in the relevant areas.

Indirect costs- these are the costs that accompany marketing activities: rental of premises, transportation costs, development technological processes etc. Such costs are not directly included in the marketing budget, but can be taken into account during control, if necessary.

It is important to note that marketing costs cannot be unambiguously attributed to either production costs or consumption costs. These are costs of a special kind, which can rather be attributed to investment costs that work for the future.

Financial resources for marketing are deducted from the profit of the enterprise.

Findings and Conclusions

Marketing activities of the enterprise should be embodied in a specific plan of action. Such a plan contains targets and means to achieve them in a certain period of time. At the same time, the marketing plan is considered as the most important component of the overall corporate plan and therefore is in close connection with the production, financial, marketing and similar plans of the enterprise.

The essential feature of a marketing plan is the fact that it is tool for continuous analysis, management and control, aimed at bringing the capabilities of the enterprise to the requirements of the market more fully, I

The development of a marketing plan (marketing process) includes several stages.

Marketing Opportunity Analysis in order to obtain a comprehensive understanding of the market conditions of activity ( external environment) and the real potential of the enterprise (internal environment) to identify attractive directions in marketing efforts in the market.

Definition marketing goals, directly related to corporate goals. At the same time, marketing goals are formed as economic goals (sales volume and market share) and communication goals (by positioning).

Making strategic decisions, focused on the choice of ways to achieve the goals set based on the effective use of material, financial and labor resources enterprises. Marketing strategic decisions are made at the enterprise level and at the level of individual products and markets.

Development of a marketing plan on the product, prices, distribution, advertising and promotion, indicating specific deadlines, performers, costs, results.

Determination of Marketing Costs both in general and in individual events.

Plan control in the form of strategic, operational control and control of profitability, as well as subsequent, if necessary, adjustment of the plan, ensuring the unconditional achievement of the goals set.

Learning element number 5.