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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Format: | Article |
Language: | Russian |
Published: |
Plekhanov Russian University of Economics
2017-03-01
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Series: | Статистика и экономика |
Subjects: | |
Online Access: | https://statecon.rea.ru/jour/article/view/1089 |