Critical analysis of theoretical approaches to determining the nature of "expenses" and "costs" in economic theory and accounting

Abstract

The article is based on retrospective analysis conducted a critical analysis of theoretical approaches to determining the nature of "expenses" and "costs" in economic theory and accounting, which allowed to establish their relationship and fundamental differences and to create a personal approach to the scientific view of these concepts

Keywords

• витрати
• затрати
• витрати виробництва
• теорія цін
• собівартість
• політична економія
• облік