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


  • Paskalova Anna G.

    () (Kyiv National Economic University named after. V. Getman)


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.

Suggested Citation

  • Paskalova Anna G., 2013. "Classification of Expenditures of a Company in Accordance with Functions and Tasks of Controlling," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 2, pages 212-217.
  • Handle: RePEc:idp:bizinf:y:2013:i:2:p:212_217

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