Home  Journals  Finance and Credit  44(572) - 2013 November

Integrated approach to research of essence and structure of expenses for production and production realization in conditions of dynamic economic environment

Available online: 4 December 2013

Subject Heading: Financial management

JEL Classification: 

In the article it is noted that the economic contents and structure of expenses at the Russian enterprises have unsystematic, periodic character. The reasons of deviations even in the general estimate of expenses of the enterprises aren't investigated, isn't paid sufficient attention to studying of behavior of expenses of the enterprise for emergence places. The found reserves of decrease in expenses of the enterprise often aren't used fully due to the lack of accurate interrelation between certain types of expenses and the persons responsible for their level. It is emphasized that the main tasks of any enterprise are not only use of the revealed new reserves of decrease in the current expenses, but also formation of the effective cost management system corresponding to requirements of the enterprise.

Keywords: expenses, expenses, expenses, financial reserves, classification of expenses

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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