Research On Economic Cost Accounting System Of Sports Advertisement Under Internet

Since the beginning of 1990 s, sports industry in Chinese has been developing rapidly, especially the sports advertising industry, which is on the rise year by year.With the arriving of the Internet era in twenty-first Century, the traditional sports advertisement market and competitive environment changed dramatically, and the traditional cost accounting methods of sports advertising do not suit to the new situation. Therefore, how to design a set of effective sports advertising cost accounting system, for the development of sports advertisement provides a broader development platform, people from all walks of life focus more on the sports advertising cost information. Sports advertising company should provide accurate and timely sports advertisement cost information to meet the needs of making important decisions. This study is mainly set in the background of Internet thinking of sports advertisement cost accounting system construction, emphatically on the premise of the construction of sports advertisement cost accounting system, principles, contents,methods, evaluation and so on, below are conclusions drawn so far:(1) Mainly by reviewing sports advertising cost accounting, Sports advertising company offers service to the sports markets, which is practical. Based on the enterprises cost accounting and the power and responsibility system, sports adverting cost accounting keeps in accordance with generally accepted accounting principles and follows the ratio, revenue expenditure and distinguish the expenditure of special type, such as principle, to the thinking of the Internet sports advertising economic cost analysis and control and the sports advertisement cost according to the content of the economic points for five parts: personnel costs, the costs of individual family subsidies, public funding costs, and the capital cost.(2) There are contradictions between China’s current sports advertising agency in coordinating sports advertising cost accounting principles of the compliance and the existing sports advertising companies which follow cash basis accrual principle.Costing sports advertising should follow the principle of accrual, to account for the existing sports advertising spending based on a separate set costing accounts, set up sports advertising costs account(such as sports advertising costs, indirect costs, direct costs, to be prepaid expenses, accrued expenses, accumulated depreciation pension insurance accounts) carried forward the cause of service expenditure to sports advertising costing.(3) Driven by the economic interests of the trade secrets, the current context of sports advertising costing paid insufficient attention to the traditional cost accounting methods and new sports inventory costing methods Cohesion properly, resulting in cost accounting based on the data of the statistical error is too large. Therefore, the need to build in the Internet economy thinking sports advertising cost accounting system is even more urgent.(4) Facing the current issue of Sports advertising cost accounting system, find some corresponding measures: perfecting sports advertising cost accounting system and supporting accounting system; establishing and improving the evaluation system control sports advertising cost accounting system; enhancing physical advertising cost information applications, cost management and cost budgeting efforts; strengthening the study of China’s advertising cost accounting system standard and scientific and effective cost management theory and examples of the combination of sports and other aspects.