Home  Journals  Economic Analysis: Theory and Practice  30(285) - 2012 August

New complexes of expenses and cash flows of enterprise

Available online: 9 August 2012

Subject Heading: Management accounting

JEL Classification: 

Decomposition of the new centers of expenses and bases of distribution allows more adequately ordering and a re-classification of business processes the centers of expenses are universal kinds of activity. As base of distribution the indicator "cash outflow " is used.

Keywords: product costs, indirect costs, activity, universal kinds of activity, business process, allocation of indirect cost, center of expenses, cost of cash flow, allocation base

View all articles of issue

ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

Journal current issue

Vol. 23, Iss. 3 March 2024

Archive