Publication: Зарубежный подход к понятиям «издержки», «затраты»,«расходы» и их учет на российских птицеводческих предприятиях
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ASEM
Abstract
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БЫЧКОВА Светлана, КАРАГОДИН, Дмитрий. Зарубежный подход к понятиям «издержки», «затраты»,«расходы» и их учет на российских птицеводческих предприятиях. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 253-259. ISBN 978-9975-127-67-7.
The article discusses the approaches of foreign authors to the concepts of "costs", "costs", "expenses" as accounting and economic categories. Analyzed the views of the authors from the time of the classical school of William Petty to the present. The analysis of the theoretical views of Karl Marx showed that the Russian accounting of costs still follows its postulates. Having considered the approaches of such authors as: K. Drury, B. Needles, H. Anderson, D. Caldwell, E.S. Hendriksen, MF Van Breda, C. Hörngren, J. Foster, S. Datar to the concepts studied, revealed some contradictions in the definition of the concept of “expenses” given in international financial reporting standards and suggested the option of its adjustment. CZU: 657.47:636.5(470+571) ; JEL: D24.
The article discusses the approaches of foreign authors to the concepts of "costs", "costs", "expenses" as accounting and economic categories. Analyzed the views of the authors from the time of the classical school of William Petty to the present. The analysis of the theoretical views of Karl Marx showed that the Russian accounting of costs still follows its postulates. Having considered the approaches of such authors as: K. Drury, B. Needles, H. Anderson, D. Caldwell, E.S. Hendriksen, MF Van Breda, C. Hörngren, J. Foster, S. Datar to the concepts studied, revealed some contradictions in the definition of the concept of “expenses” given in international financial reporting standards and suggested the option of its adjustment. CZU: 657.47:636.5(470+571) ; JEL: D24.
Keywords
издержки, затраты, расходы, бухгалтерский учет