Evolution theory and practice of expenditure account

Authors

  • S. A. Shyhida Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine
  • Y. M. Lomteva Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine
  • M. P. Snachov Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan, Ukraine

DOI:

https://doi.org/10.15802/stp2011/9336

Keywords:

managerial account, classification of charges, cost management system

Abstract

A theory and practice of account of charges in a historical aspect as well as a classification of charges for the aims of management are examined.

Author Biographies

S. A. Shyhida, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan

С. А. Шигида

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

И. М. Ломтева

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

М. П. Сначoв

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Published

2011-03-25

How to Cite

Shyhida, S. A., Lomteva, Y. M., & Snachov, M. P. (2011). Evolution theory and practice of expenditure account. Science and Transport Progress, (36), 318–324. https://doi.org/10.15802/stp2011/9336

Issue

No. 36 (2011): ISSUE 36

Section

ECONOMICS AND МANAGEMENT

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