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KV #19905-9705 PR dated 02.04.2013.

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RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

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BUSINESS INFORM №2-2013

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

45

Section: Accounting and Auditing
UDC 658.15
Paskalova A. G.
Classification of Expenditures of a Company in Accordance with Functions and Tasks of Controlling (p. 212 - 217)

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
Tabl.: 2. Bibl.: 18.

Paskalova Anna G. – Postgraduate Student, Department of Finances of Enterprises, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 516

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Reference to this article:
Paskalova, Anna G. (2013) “Classification of Expenditures of a Company in Accordance with Functions and Tasks of Controlling.” Business Inform 2:212–217.


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