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The Development of the Classification of Expenses on the Elements

Author

Listed:
  • 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)

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.

Suggested Citation

  • Abass K. Jaud & Morgachov Ilya V., 2012. "The Development of the Classification of Expenses on the Elements," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 12, pages 187-191.
    • Handle: RePEc:idp:bizinf:y:2012:i:12:p:187_191
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