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Зарубежный подход к понятиям «издержки», «затраты»,«расходы» и их учет на российских птицеводческих предприятиях

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cris.sourceIdoai:irek.ase.md:1234567890/52
dc.creatorБычкова, Cветлана
dc.creatorКарагодин, Дмитрий
dc.date2020-02-11T08:35:12Z
dc.date2020-02-11T08:35:12Z
dc.date2019-04
dc.date.accessioned2023-11-13T20:53:22Z
dc.date.available2023-11-13T20:53:22Z
dc.descriptionБЫЧКОВА 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.
dc.descriptionThe 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.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/52
dc.identifier.urihttps://cris.ase.md/handle/123456789/4720
dc.languageother
dc.publisherASEM
dc.subjectиздержки
dc.subjectзатраты
dc.subjectрасходы
dc.subjectбухгалтерский учет
dc.titleЗарубежный подход к понятиям «издержки», «затраты»,«расходы» и их учет на российских птицеводческих предприятиях
dc.typeArticle
dspace.entity.typePublication
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