Academic Journals Database
Disseminating quality controlled scientific knowledge

Classification of enterprise expenditures

Author(s): Tatiana Ostapenko

Journal: Socìalʹno-ekonomìčnì Problemì ì Deržava
ISSN 2223-3822

Volume: 8;
Issue: 1;
Start page: 238;
Date: 2013;
VIEW PDF   PDF DOWNLOAD PDF   Download PDF Original page

Keywords: expenditures | income | losses | cost management | cost controlling

The need to diversify share of costs is grounded. It is proposed to classify expenditures by types of income (loss) of current activity (covered and uncovered expenditures), by the level of costs to its planned size (planned cost; costs that exceed the planned size; costs that are lower than the planned size), with the aim to influence the activity result (effective and ineffective expenditures), by the period of their appearance (intermediate and annual expenditures).The existing classification of expenditures by kinds of activity is improved through emphasizing such feature: by ability to increase enterprise cost (essential and unessential expenditures). The traditional definition of exhausted (consumed) and unexhausted (not consumed) expenditures that helped to separate expenses in their structure which don’t ensure formation of exhausted and unexhausted expenditures (management costs) is criticized
RPA Switzerland

Robotic Process Automation Switzerland


Tango Rapperswil
Tango Rapperswil