ТРАНСФОРМАЦІЯ КАТЕГОРІЇ ВИТРАТ В ЕКОНОМІЧНИХ ДОСЛІДЖЕННЯХ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2016, Vol 1, Issue 2
Abstract
Bozhko M.V. Transformation of the categories of costs in economic studies. The problems of determining the economic category of costs in economic researches are considered in this paper. It is emphasized, that the concept of basic economic categories in any science has always been a subject of debate. The problems of definition, classification and evaluation of costeffectiveness are always in sight of the scientists. Their importance especially increases in the period of exacerbation of the crisis. The purpose of this paper is to examine the transformation of cost concept, its modern definition and use for the purpose of evaluation the level of economic efficiency. The retrospective analysis of this concept is performed starting with the works of the philosophers of ancient Greece. The position of W. Petti is given, who argued that the source of value is labor. A. Smith had a similar point of view. He emphasized the actual and the nominal value of the goods. The position of A. Marshall was to unite the theories of classical political economy on decisive role of production costs with the theories of marginal utility, demand and supply in the formation and movement of prices. His conclusion is that the utility and cost of production in equal measure are the value (price) of good. It is noted, that even now the category of the costs remains controversial, although it has a practical definition in the regulations. Among modern approaches to its definition, there is a view of participation of factors of production in the production process by takeover or partial return of production potential. The conclusion is that even now the category of "costs" is of great importance not only from the point of view of the theory and practice. The interpretation of costs allows you to formulate the specific normative documents that practitioners guide in determining the costs of enterprises, its profit, efficiency. It determines the importance of a clear interpretation of economic categories. It is noted, that this category remains controversial, although it has a practical definition in the regulations. Key words: economic categories, costs, value in use, exchange value, prime cost.
Authors and Affiliations
Микола Володимирович Божко
Keywords
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