Accounting analysis and audit

Analysis of economic categories of «expenses» and «charges» by essence and purpose

Economic Annals-XXI

Economic Annals-XXI: Volume 126, Issue 1-2(2), Pages: 49-51

Citation information:
Spodaryk, V. (2013). Analysis of economic categories of «expenses» and «charges» by essence and purpose. Economic Annals-XXI, 1-2(2), 49-51. https://ea21journal.world/index.php/ea-v126-14/

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Vira Spodaryk
PhD Student,
Kyiv National Economic University named after Vadym Hetman, Ukraine
v.spodarik@gmail.com

Analysis of economic categories of «expenses» and «charges» by essence and purpose

Abstract. The problem of determination of such category, as «expenses», appeared in modern economic science: what it means as an economic category, what is its purpose and difference from a category «costs», how, in general, to show its expediency as a separate element. Utilizing works of leading scientists-economists and normative certificates of Ukraine, in particular Statutes (Standards) of record-keeping, the ground of these concepts was carried out and their difference was shown both on maintenance and economic purpose. The necessity to settle the disparities between these categories at legislative level was substantiated.

Keywords: Expenses; Costs; Production; Profits; Income

JEL Classification: A12; A19; M40; M41; M49

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Received 17.01.2013

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