İşletmelerde reklam giderlerinin oluşumu ve maliyetlere yansıtılamsı
Formation of advertising cost in companies and reflecting it to the cost
- Tez No: 207498
- Danışmanlar: PROF. DR. OSMAN ALTUĞ
- Tez Türü: Doktora
- Konular: Reklamcılık, İşletme, Advertising, Business Administration
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2006
- Dil: Türkçe
- Üniversite: Marmara Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: İşletme Ana Bilim Dalı
- Bilim Dalı: Muhasebe Finansman Bilim Dalı
- Sayfa Sayısı: 154
Özet
Özet yok.
Özet (Çeviri)
As a result of globalisation, customer expectations and communication channels shaping these expectations are increasingly becoming important in the current competitive arena. Advertising which is one of the components of the Marketing Communication is the most effective communicative tool for the promotion of the products and services of companies. Advertising acts as a bridge for companies wishing to access the target markets and invest on appropriate areas by using their capital. Companies not only increase their sales, but achieve the required image by improving their reliance and prestige. In this respect it can be said that companies aim to dominate the market and maintaining brand dependency by advertising. While managing an enterprise have been transformed into a modern understanding and technological advances have improved the technique, and thus decreased the proportion of production cost against total costs, the proportion of period costs has increased. Considering advertising cost, which has an important place among period costs, only as a period expenditure and transferring it directly into the income sheet make financial sheets to be misleading for formal and logical purposes. As these costs characteristically may be useful in the following years, in other words they will affect the profit in the following years, they should be capitalised before recording them into the income sheet. As how much and how long these costs will be useful for the company are unknown it makes it difficult to capitalize and calculate the amortizationtion rate. This difficulty causes companies to record advertising cost as period cost. However, a great advertising campaign will certainly affect the profit in the following years, subtracting it from the period cost in the year which all the costs are realized substantially negatively affect the period results. In this regard companies investing highly on advertising should be amortized by determining the usage time in the following years and capitalizing the advertising cost. 1 As it is indicated in the tax laws, when calculating the income it is possible to discount advertising cost. For discounting and recording them as period cost, advertising expenditure should not exceed the expected purpose and should not contain prearrangements. In addition the charities made by a company should be conditional to the fact that the cost is not clearly different from a similar expenditure. One of the factors causing advertising cost not to be seen merely as a cost, but as an investment, is its influence on the price of the shares. An increase in the price of a share is a result of the achievement of all the targets in the advertising activity. In other words, advertising which increase the value of the brand and the firm consequently increase the value of the company?s shares. As a result of a survey carried out with 29 companies selected among the companies who spend most on advertising in our country, 89.7% of the participants indicated that they consider the advertising cost as an operating cost in their accounts and transfer it to the loss / profit calculations. As it is clearly seen from the results of the survey there is difference between the application and view of companies in the advertising cost accounting policy. While Companies say that advertising is as a long-term investment and will benefit them longer than one year period record they record advertising cost as a period cost it, and it seems that the financial sheets do not show the reality. For this reason accountants should make the required corrections by making analysis, evaluations and financial sheets should have more healthier and informative structure for the third parties and users.
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