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  • 标题:ADVERTISING AS A TOOL FOR MARKETING COMMUNICATION: ADVERTISING COSTS AND ACCOUNTING
  • 其他标题:Pazarlama İletişimi Aracı Olarak Reklâm: Reklâm Maliyetleri ve Muhasebeleştirilmesi
  • 本地全文:下载
  • 作者:Yunus CERAN ; Süleyman KARAÇOR
  • 期刊名称:Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
  • 电子版ISSN:2564-6931
  • 出版年度:2013
  • 卷号:6
  • 期号:1
  • DOI:10.25287/ohuiibf.211410
  • 语种:English
  • 出版社:Ömer Halisdemir Üniversitesi
  • 摘要:What the firms particularly first step desire to enter global competitive markets is making product differention. The firms making product differentation in order to ease new product entering to market and to be permanent,to increase the sale of products and to increase the services they offers to customers and in order to communicate with the customers existing and in the future,use advertisements for behaviours. Advertisement as an art of creating demand has such communication functions as giving information,convincing,reminding and adding value. Accordingly advertisements classified according to their purposes are divided into convincing,reminder and supporting advertisements. All advertisers have to endure a cost of advertisement in order to advertise the product,increase the sales,brand,enter international markets and compete. Cost of advertisement is spendings that are generally taking place in advertisement budget. Cost of advertisement such comprises as advertising,planning,controlling,staff expenses and all expenses about advertising purposes. In companies costs of advertisement does not considered as a complementary piece of production cost. They are considered as an expenses of marketing,sales and distribution. As a principle costs of advertisement has been adopted as accounted as a period cost when the period they spent.Nevertheless all or a portion of advertising costs are considered that they are going to benefit also in future.
  • 其他摘要:Küresel rekabetçi pazarlara girmek isteyen işletmelerin özellikle ilk yaptığı ürün farklılaştırması yapmaktır. Ürün farklılaştırması yapan işletmeler pazara yeni ürün girişini kolaylaştırmak ve pazarda kalıcı olabilmek,ürünlerinin satışını ve müşterilerin
  • 关键词:Marketing Communication; advertising; advertising costs; advertising budget; advertising costs accounting
  • 其他关键词:Pazarlama İletişimi; Reklâm; Reklâm Maliyetleri; Reklâm Bütçesi; Reklâm Maliyetleri Muhasebesi.
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