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International Accounting
 

Forming accounting information field on expenses for provide property preservation: process oriented approach

Vol. 16, Iss. 29, AUGUST 2013

Available online: 7 August 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Miroshnik V.V. Graduate Student, the Department of Accounting, the Zhytomyr State Technological University
miros_05@mail.ru

In the article the model of formation of accounting information on expenses on ensuring safety of property is developed. Using the process focused approach, groups of expenses on the directions of their emergence in the fields of activity are allocated. On the one hand, it gives the chance of definition them on each process taking into account a functional orientation, and with another - the allocated processes become a basis for obtaining information on expenses

Keywords: expenses, costs, business processed, preservation, property

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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