当前,企业管理模式发生了一定的改变,同时也为营销与会计两门学科之间的交叉创造了条件,使有关营销会计的研究越来越多,越来越深入。文章首先对营销会计的概念进行了介绍,并对当前营销支出会计处理方法中存在的问题进行分析,提出解决方法。 At present, the business management mode has undergone some changes, meanwhile it has also created the conditions for the cross between the two disciplines of marketing and accounting, making the research on marketing accounting more and more and more in-depth. The article first introduces the concept of marketing accounting, and analyzes the problems existing in the current accounting methods of marketing expenditure, and puts forward solutions.