对市场营销费用计处理方法的探讨.docVIP

对市场营销费用会计处理方法的探讨武汉辦證/【摘要】竞争日益激烈的市场迫使越来越多的企业把注意力转到了营销战略上，接之而来的是巨额的市场营销费用，显然，财务核算人员已经不能采用传统的思路处理如此巨额的花销。 本文从会计核算的改革与创新角度出发，阐述了从会计理论创新开始，以及成本分配思路的革新，新式会计处理思路的创新等己方面的新会计处理思路。并结合作业成本法的运用及品牌价值确认和加强审计的观点，详细阐述了在新经济形式下，如何科学合理地进行市场营销费用的会计处理。在文章最后，作者假设了一个小的案例来说明如何把前文的理论方法运用于日常工作。 关键词：营销费用 会计处理 作业成本法 成本分配 创新与改革 品牌价值 加强审计 Abstract Nowadays, all the companies are faced with drastic competiton in the marketing field, because of it, all the marketers try their best to enhance the income. A direct result of it is that marketing expense increase rapidly in the organization. At the same time, many accountants stll use the tradition method to deal with the marketing expense. But accounting should keep itself with the economy development all the time. This article try to find some new way to deal with the marketing expense better than before. Also, with the ABC method. Another point is that we should give more attention to the brand value which derive from the marketing procedures. Key words: Marketing Expense, Accounting Method, ABC Method, Cost Allocate, Innovation and New Method, Brand Value 目 录 一、序言#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;1 二、文献回顾#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;1 三、理论分析#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;1 （一）市场营销费用的范围界定与