This article presents financial statements as the main source of information support of modern business management. It is noted that financial reporting is a set of reporting forms, compiled on the basis of financial accounting data in order to provide external and internal users with generalized information about the financial condition of the enterprise in a convenient and understandable way for these users to take certain business decisions. The main aspects of accounting information, which serves as information support for making management decisions, are determined in this article. Attention is focused on the importance of internal reporting, which is formed at the enterprise with the purpose of operative provision of objective management information in order to satisfy information needs of internal users, whose management decisions significantly affect the results of enterprise activities. It considers and summarizes the theoretical aspects of the adaptation of financial reporting in Ukraine in accordance with the terms, principles and requirements of International Financial Reporting Standards. It is noted that the choice of methods of IFRS reporting depends first of all on the purposes of further use, periodicity of preparation, qualification of specialists. The advantages and disadvantages of parallel accounting, which makes possible to promptly generate reports according to international standards for the needs of both internal and external users, are determined. Considering the importance of accounting policy as a set of rules adopted by the enterprise for the preparation and presentation of financial statements, a list of the main sections of the Order on Accounting Policy is provided in this article. Also, the article considers and summarizes the main features of the presentation of information in the financial statements according to international standards, which characterize it as accessible to a wide range of consumers and allow making objective and balanced management decisions.
The article summarizes scientific views and defines the term of sales promotion. Features of promotion and sales promotion in B2C (Business-to-Consumer) markets are revealed. The use of digital marketing tools in the process of stimulating the sales of goods through digital channels, in particular through online stores, as well as the use of search engine optimization (SEO) and SMM-marketing is substantiated. Marketing communications and sales promotion elements used by retailers when preparing for seasonal sales are considered. The activity of consumers to retailers in the period of the preparation for grand sales, tools used by retail trade to influence the consumer and improve the activity of sales of goods is studied. The authors summarize and analyze statistic data of such online platforms as Black-friday.global, Picodi, Google Trends. The factors influencing the opportunities of online shopping and retail during Black Friday are explored and outlined. The peculiarities of trading platforms functioning, which provide online shopping space for various retail enterprises and offer marketing communications of retailers to increase the efficiency of product promotion on the Internet, are highlighted. Keywords: product promotion, sales promotion, Black Friday, marketing communications, digital marketing, retail, marketplace.
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