THE ESSENCE OF EXPENSES OF THE ENTERPRISE AS AN ACCOUNTING ECONOMIC CATEGORY
Journal Title: Бізнес-навігатор - Year 2018, Vol 3, Issue 46
Abstract
The genesis of the development of the concept of “costs” is highlighted in the article. Different interpretations of the category “costs”, developed by domestic and foreign scientists and in normative acts, are considered. The economic and accounting approach of understanding the essence of expenses is disclosed. The relationship of costs with the cost of production is investigated. Cost of production is defined as a cost estimate of the resources used in the process of achieving certain goals.
Authors and Affiliations
N. R. Dombrovs’ka
Keywords
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