EVALUATION AND COSTING MARKETING SERVICES IN SOCIAL NETWORKS

Abstract

Today, almost everyone can not imagine their lives without digital technologies, and the faster they develop, the faster the surrounding realities change. Individual business units and the economy as a whole cannot work according to the old models. We need to choose another vector of development, because there is a risk of being left behind competitors, or even stagnate. Companies have to adopt new rules of the game and feel the impact of digitalization, in particular the replacement of outdated advertising with new methods of promotion, i.e. social media marketing or SMM. Due to the novelty of this type of advertising there is an urgent need to resolve accounting problems, in particular: recognition and allocation of costs, evaluation of services, documentation and management reporting formation. Domestic research practically does not reflect the issue of accounting control of transactions for the provision of marketing services in social networks, which creates an objective need for a systematic study of a number of issues regarding the selected object. Most web studios, marketing companies and advertising agencies can not ensure the real correspondence of monetary value of SMM-services to their actual value, and, consequently, to determine the correct financial result, so the article highlights the problem of studying and choosing the best valuation method. The paper focuses on the procedure for calculating the cost of SMM-promotion services and the question of the feasibility of using the fair value of such marketing services, the peculiarities of its calculation. A cost card has been developed for the business entities needs, the main activity (or one of the main ones) is social network marketing. Its use will ensure the formation of a reliable cost of services, reflect a clear division of costs and show the standard and specific overhead costs included in the cost of SMM-services. It is suggested to choose the number of working hours for each project as the basis for the distribution of overhead costs, as this indicator will most accurately reflect the required proportionality. Our own approach to the formation of the cost of using the service and its attribution to the cost of the SMM project is suggested.