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ВИЗНАЧЕННЯ СУТНОСТІ ПОНЯТЬ “ВИТРАТИ” ТА “ЗАТРАТИ” // Determination the essence of concepts “expenses” and “costs”

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  • Скрипник, Маргарита Іванівна

    (Державна академія статистики, обліку і аудиту Держкомстату України)

Abstract

Approaches towards interpreting concepts “expenses” and “costs” by nationaland foreign scientists have been studied, advantages and disadvantages of the suggested definitions have been analyzed, as well as author’s own scientific vision of these concepts has been formed. Досліджено підходи до трактування понять “витрати” та “затрати” вітчизняними та зарубіжними науковцями, проаналізовано переваги і недоліки запропонованих визначень, а також сформовано власне наукове бачення цих понять.

Suggested Citation

  • Скрипник, Маргарита Іванівна, 2010. "ВИЗНАЧЕННЯ СУТНОСТІ ПОНЯТЬ “ВИТРАТИ” ТА “ЗАТРАТИ” // Determination the essence of concepts “expenses” and “costs”," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 17(2).
    • Handle: RePEc:scn:000pbo:51957
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