Selling expenses are one of the components of the costs of any enterprise.The rational utilization of financial resources in terms of commerce depends largely on the ability to expand production in the future, improvements in technology and equipment or banal increase profits.Therefore, the accounting department of the organization should conduct a careful analysis taking into account the costs of this type.
Selling expenses include the costs of those businesses that are related to transportation and further realization of finished products.Planning costs not only to understand how they are rational, but also to identify room for improvement in this area of the business.This will help to regulate the company's budget and increase revenues.
There are some items of expenditure, which are strictly regulated by legislative acts.
Accounting selling expenses in the enterprise must comply with the main principles.Thus, the costs reflected in the financial statements must be complete, all information - true and accurate, and most importantly, the composition of the document should be carried out in a timely manner, and reporting - to be ready at a certain date specified by management.Timely delivery of the report is critical to the effectiveness analysis.In addition, all commercial expenses reflected in the documentation should be supported by the primary documents or information.Without them, any record in the financial statement shall be deemed invalid.
So, in selling expenses include the costs of the enterprise in the sale of products, including the involvement of potential customers through advertising.Currently, there are many ways to advertise a particular company and its products.The most common method is to alert the target audience of updates via television, the Internet and SMS e-mail.In addition to the advertising costs, the company can spend money on the purchase of packaging and transportation of the goods, if these services are provided by third parties.
Most types of products can be deformed during handling, transport or under the influence of natural factors.Selling expenses include the costs of such an article, the biological decline.Each company at its discretion sets the standards within which products can be written off ,.This so-called rules of natural attrition.Their value is valid for the reporting year and then reviewed.
Accounting for the costs of an advertising campaign is also dependent on certain limits.The Ministry of Finance set a specific percentage of revenues, which is the maximum amount of the costs for these purposes.If the amount of funds intended for the implementation of advertising policy, adherence to limits, that reflects its specialist in the "Selling expenses".Otherwise, the calculated difference between the amount of money spent and received the limit, then the amount of profit is reduced by the amount of the difference.
If we talk about the modern bookkeeping, it is likely focused on public service checks, mainly on the tax authority.Not always reporting untrue, including the article "Selling expenses".This situation suggests that businesses are not interested in the rational use of available resources and the identification of reserves to increase profits.
