Commercial expenses are one of thecomponents of all costs of any enterprise. From the rationality of spending financial resources in terms of commerce, the possibility of expanding production in the future, improving technology and equipment, or banal increase in profits depends to a large extent. Therefore, the accounting department of the organization should conduct a thorough analysis when accounting for this type of costs.
Commercial expenses include those costsThe enterprises which are connected with transportation and the further realization of finished goods. Cost planning allows us not only to understand how rational they are, but also to identify reserves for improving this direction in the activities of the enterprise. This will help regulate the company's budget and increase revenues.
There are separate items of expenditure that are strictly regulated by legislative acts.
Accounting for commercial expenses in the enterprise shouldconform to the main principles. Thus, the reflection of costs in the financial statements should be complete, all information - truthful and accurate, and most importantly, the preparation of the document should be done on time, and reporting - be ready for a certain date specified by management. The timeliness of the report is crucial for the effectiveness of subsequent analysis. In addition, all commercial costs reflected in the documentation must be supported by appropriate documents or primary information. Without them, any entry in the accounting sheet is considered invalid.
So, the composition of commercial costs includescosts of the enterprise for the sale of products, including the attraction of potential consumers through advertising. Currently, there are many ways to advertise a particular company and products. The most common methods are to alert the target audience about the news via television, the Internet and SMS. In addition to advertising costs, an enterprise can spend money on the purchase of packaging and transportation of goods, if these services are provided by outside organizations.
Most types of products are capable ofdeform in the process of loading-unloading, transportation or under the influence of natural factors. Commercial expenses also include such an expense item as biological loss. Each enterprise, at its discretion, establishes standards within which products can be written off. These are the so-called norms of natural attrition. Their value is valid for the entire reporting year, after which it is revised.
Accounting for the costs of an advertising campaignalso depends on certain limits. The Ministry of Finance establishes a specific percentage of revenue, which represents the maximum amount of costs for these purposes. If the amount of money intended for the implementation of the advertising policy corresponds to the established limit, then the specialist reflects it in the column "Commercial expenses". Otherwise, the difference between the amount of money spent and the limit received is calculated, and then the profit is reduced by the amount of this difference.
If we talk about modern managementaccounting, then it is most likely focused on public inspection services, mainly on the tax authority. Far from always compiled reports correspond to reality, including in the article "Commercial expenses". This state of affairs suggests that enterprises are not interested in rational use of their available resources and in identifying reserves for increasing profits.
