id: 28590
Title: Material costs: recognition and characteristics
Authors: Kozachenko A.
Keywords: costs, material costs, expenses, accounting
Date of publication: 2021-06-02 14:41:36
Last changes: 2021-06-02 14:41:36
Year of publication: 2021
Summary: Differences in the interpretation of the concept of "spend" made it possible to determine the feasibility of their use in the scientific field and regulations, which affected their distinction with the term "costs". In addition, the article analyzes the theoretical approaches to the interpretation of the economic essence of material costs, and determines that they include the cost of consumables, low-value and perishable items for production, works or services, as well as materials and Low-value perishable items spent on administrative, marketing and other needs. This definition is the most complete and clearly reflects the economic essence of the subject of study. Economic and rational use of material costs - one of the main conditions for effective operation of the enterprise.
URI: http://socrates.vsau.org/repository/getfile.php/28590.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Scientific discussion. 2021. № 54. Р. 45-52.
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Published by: Адміністратор
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