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Classification of enterprise expenditures

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Author(s): Tatiana Ostapenko

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

Volume: 8;
Issue: 1;
Start page: 238;
Date: 2013;
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Keywords: expenditures | income | losses | cost management | cost controlling

ABSTRACT
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
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