Classification of Expenditures of a Company in Accordance with Functions and Tasks of Controlling

Paskalova Anna G. ()
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Paskalova Anna G.: Kyiv National Economic University named after. V. Getman

Business Inform, 2013, issue 2, 212_217

Abstract: The article substantiates a necessity of classification of expenditures by various criteria with the aim to create an information base for decision making. It conducts comparison of various approaches to classification of expenditures. It analyses domestic and foreign experience and offers a tailor-made approach to classification of expenditures in accordance with functions and tasks of controlling in a company, which would allow acceleration of the process of selection of classification properties for making a specific managerial solution and to optimise the process of expenditure control.

Keywords: expenditures; classification of expenditures; functions and tasks of controlling; decision making (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:idp:bizinf:y:2013:i:2:p:212_217

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