The Development of the Classification of Expenses on the Elements
Journal Title: Бізнес Інформ - Year 2012, Vol 12, Issue 0
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.
Authors and Affiliations
Abass Jaud, Ilya Morgachov
Keywords
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