Pazarlama İletişimi Aracı Olarak Reklâm: Reklâm Maliyetleri ve Muhasebeleştirilmesi

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.