The Development of the Classification of Expenses on the Elements

Abass K. Jaud and Morgachov Ilya V. ()
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Abass K. Jaud: Technological Institute of East Ukraine Volodymyr Dahl National University
Morgachov Ilya V.: Severodonetsk Branch of the Institute of Postgraduate Education and Distance Learning of East-Ukraine National University named after V. Dahl

Business Inform, 2012, issue 12, 187_191

Abstract: The article specifies the directions and features of improving the classification of expenses by the elements, as in Ukraine, so and in Iraq\'s enterprises. It is grounded the necessity of flexible change of the classification depending on the evolution of the composition of the factors of production employed (activity). It is proposed to carry out the division of costs between fixed and variable inside each position of the element-by-element of their classification.

Keywords: costs: variables and constants; classification; elements of cost of factors of production; enterprise (search for similar items in EconPapers)
Date: 2012
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