CATEGORIZATION AND MAKEUP OF ECONOMIC ENTITIES' EXPENDITURES
Keywords:
Business owner, subject, expense, classification.Abstract
The examination of economic entities' costs is the focus of this essay. The article examines in detail the composition, classification, different types of expenses and their impact on the activities of economic entities. Numerous cost classification techniques, such as functional and economic ones, are examined. Also, methods of cost management, keeping them at an optimal level and increasing efficiency are discussed. The article also shows the practical aspects of analyzing the costs of economic entities, planning and controlling them.
Downloads
References
Auzan, A. A. (2005). Institutsionalnaia ekonomika:novaia institutsionalnaia ekonomicheskaia teoriia[Institutional Economics: A New Institutional EconomicTheory]. Moskow: INFRA-M [in Russian].
Williamson, O. E. (2016). The transaction costeconomics project: origins, evolution, utilization. The ElgarCompanion to Ronald H. Coase. Retrieved from https://books.google.com.ua/books?id=SnKNCwAAQBAJ&printsec=frontcover&hl=uk#v=onepage&q&f=false
Nakaz Mіnіsterstvf fіnansіv Ukrainy Prozatverdzhennia Polozhennia (standartu) bukhhalterskohooblіku 16 «Vytraty»: vid 31.12.1999, No318 [Order of theMinistry of Finance of Ukraine on Regulation (Standard) ofAccounting 16 "Expenses": from 31.12.1999, No318]. Retrieved from http://zakon3.rada.gov.ua/laws/show/z0027-00
Mironova N.N., Mironov S.V. Classification of Cost in the Enterprise Management System // Bulletin of the National of Business. – 2018. – № 34. – P. 168-173.
Kogdenko V.G., Melnik M.V., Bykovnikov I.L. Short-term and Long-term Financial Policy: a manual. M.: Unity-Dana, 2017. – 471 p.
Voronova E.Yu., Vekshina A.A. A model of Accounting and Analytical Support of Cost Optimization in the Context of new Institutionalism. – 2022. – № 12. – P.
-1381.
Downloads
Published
How to Cite
Issue
Section
License

This work is licensed under a Creative Commons Attribution 4.0 International License.
All content published in the Journal of Applied Science and Social Science (JASSS) is protected by copyright. Authors retain the copyright to their work, and grant JASSS the right to publish the work under a Creative Commons Attribution License (CC BY). This license allows others to distribute, remix, adapt, and build upon the work, even commercially, as long as they credit the author(s) for the original creation.