Scientific and methodological tools of cost management of enterprises: the main approaches and proposals

A study of the economic nature of expenses for the industrial and defense enterprises occurs through the definition of a conceptual framework, harmonization of definitions of such things as cost, costs and expenses. In the study, these concepts are used as equivalent terms. In theory, there are diff...

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Bibliographic Details
Main Author: M. S. Dikunova
Format: Article
Language:Russian
Published: Plekhanov Russian University of Economics 2017-03-01
Series:Статистика и экономика
Subjects:
Online Access:https://statecon.rea.ru/jour/article/view/1089