BUSINESS INFORM №12-2012

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44

Section: Economics of Enterprise
UDC 330.342
Abass K. Jaud, Morhachov I. V.
The Development of the Classification of Expenses on the Elements (p. 187 - 191)
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
Fig.: 1. Tabl.: 3. Bibl.: 9.

Abass K. Jaud – Postgraduate Student, Department of Enterprise Economy, Technological Institute of East Ukraine Volodymyr Dahl National University (43 Donetska Str., Severodonetsk, Luganska obl., 93400, Ukraine)
Morhachov Illia V. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Public Administration, Management and Marketing, Volodymyr Dahl East Ukrainian National University (17 Ioanna Pavla II Str., Kyiv, 01042, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Abass, K. Jaud., and Morhachov, Illia V. (2012) “The Development of the Classification of Expenses on the Elements.” Business Inform 12:187–191.

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