Main stages in the development of systems of accounting expenses

Authors

  • N. P. Snachov Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine
  • M. V. Korchakovskaya Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine
  • I. N. Lomtieva Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine

DOI:

https://doi.org/10.15802/stp2012/9173

Keywords:

costs, historical stages, theory of costs

Abstract

The importances of the historical cost indicate a memo public reporting and cost accounting of primitive society. Knowledge of the costs originates from the theory of value. Foundations of modern vision expenses were laid out in the XIX th century. Increasing needs of production were the impetus for the subsequent study of the costs. Costs are subject to control and measure the impact of economic activities of enterprises.

Author Biographies

N. P. Snachov, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

Н. П. Сначов

M. V. Korchakovskaya, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

М. В. Корчаковская

I. N. Lomtieva, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

И. Н. Ломтева

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Published

2012-08-25

How to Cite

Snachov, N. P., Korchakovskaya, M. V., & Lomtieva, I. N. (2012). Main stages in the development of systems of accounting expenses. Science and Transport Progress, (41), 292–297. https://doi.org/10.15802/stp2012/9173

Issue

No. 41 (2012): ISSUE 41

Section

ECONOMICS AND МANAGEMENT

License

Copyright (c) 2021 N. P. Snachov, M. V. Korchakovskaya, I. N. Lomtieva

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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