ISSN 2413-2322 (Online)

ISSN 2221-1055 (Print)

UDS: 330.113.4
Сторінка молодого науковця

Economic content of the «costs» category / Shutko T.I. // Ekonomika APK. - 2016. - № 1 - P. 98

The aim of the article is to study and generalize points of view of the economic theory representatives in domestic and foreign sources concerning economic essence of the costs as an economic category, taking into account scientific achievements of scientists-predecessors. The study used the following methods: historical, comparative, analysis, synthesis, and systematic approach. The author analysed theoretical studies of the leading academic economists as well as regulatory acts of Ukraine, in particular, generally accepted accounting principles (standards), the author substantiated the difference between such concepts as “expenses” and “costs” both in matter and economic purpose. The study provides and substantiates the improved definition of the category of «costs». Figs.: 2. Refs.: 12.
Key words: economic category, expenses, costs, resources, self-cost, production costs


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