SUMMARY OF EXPENSES AS ECONOMIC AND ACCOUNTING ANALYTICAL CATEGORIES
The evolution of the interpretation of the term “cost” is shown understanding of the essence of categories “costs”, “expenses”, “production costs” as the representatives of ancient philosophy, and representatives of various economic trends: classical political economy, Marxist theory, neoclassical,...
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| Format: | Article |
| Language: | deu |
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Taras Shevchenko National University of Kyiv
2015-10-01
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| Series: | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
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| Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=5130 |
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| _version_ | 1849324978135105536 |
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| author | F. Haloul |
| author_facet | F. Haloul |
| author_sort | F. Haloul |
| collection | DOAJ |
| description | The evolution of the interpretation of the term “cost” is shown understanding of the essence of categories “costs”, “expenses”, “production costs” as the representatives of ancient philosophy, and representatives of various economic trends: classical political economy, Marxist theory, neoclassical, institutionalism and neo-institutionalism. Ukrainian scientists studied approaches to disclosure, costs and expenses. Approaches different authors, scientists and economists to the definition of “costs” and “expenses”. Studied the definition of “costs” and “expenses” in Ukrainian and foreign regulatory literature. Showing features researched categories. Valid conclusions about the absence of synonymy between the terms “costs” and “expenses” as the accounting and analytical, financial and economic categories, respectively. The author ‘s definition of the terms “costs” and “expenses”. |
| format | Article |
| id | doaj-art-e2be2837b29c44f49853ea492b6a225d |
| institution | Kabale University |
| issn | 1728-2667 2079-908X |
| language | deu |
| publishDate | 2015-10-01 |
| publisher | Taras Shevchenko National University of Kyiv |
| record_format | Article |
| series | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| spelling | doaj-art-e2be2837b29c44f49853ea492b6a225d2025-08-20T03:48:31ZdeuTaras Shevchenko National University of KyivВісник Київського національного університету імені Тараса Шевченка. Серія Економіка1728-26672079-908X2015-10-0110175556010.17721/1728-2667.2015/175-10/9SUMMARY OF EXPENSES AS ECONOMIC AND ACCOUNTING ANALYTICAL CATEGORIESF. Haloul0 Taras Shevchenko National University of Kyiv, Kyiv, Ukraine The evolution of the interpretation of the term “cost” is shown understanding of the essence of categories “costs”, “expenses”, “production costs” as the representatives of ancient philosophy, and representatives of various economic trends: classical political economy, Marxist theory, neoclassical, institutionalism and neo-institutionalism. Ukrainian scientists studied approaches to disclosure, costs and expenses. Approaches different authors, scientists and economists to the definition of “costs” and “expenses”. Studied the definition of “costs” and “expenses” in Ukrainian and foreign regulatory literature. Showing features researched categories. Valid conclusions about the absence of synonymy between the terms “costs” and “expenses” as the accounting and analytical, financial and economic categories, respectively. The author ‘s definition of the terms “costs” and “expenses”.http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=5130costsexpensesthe formation expenseseconomic benefits |
| spellingShingle | F. Haloul SUMMARY OF EXPENSES AS ECONOMIC AND ACCOUNTING ANALYTICAL CATEGORIES Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка costs expenses the formation expenses economic benefits |
| title | SUMMARY OF EXPENSES AS ECONOMIC AND ACCOUNTING ANALYTICAL CATEGORIES |
| title_full | SUMMARY OF EXPENSES AS ECONOMIC AND ACCOUNTING ANALYTICAL CATEGORIES |
| title_fullStr | SUMMARY OF EXPENSES AS ECONOMIC AND ACCOUNTING ANALYTICAL CATEGORIES |
| title_full_unstemmed | SUMMARY OF EXPENSES AS ECONOMIC AND ACCOUNTING ANALYTICAL CATEGORIES |
| title_short | SUMMARY OF EXPENSES AS ECONOMIC AND ACCOUNTING ANALYTICAL CATEGORIES |
| title_sort | summary of expenses as economic and accounting analytical categories |
| topic | costs expenses the formation expenses economic benefits |
| url | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=5130 |
| work_keys_str_mv | AT fhaloul summaryofexpensesaseconomicandaccountinganalyticalcategories |