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ВИТРАТИ НА ОПЛАТУ ПРАЦІ ЯК ЕКОНОМІЧНЕ ПОНЯТТЯ ТА ОБ’ЄКТ БУХГАЛТЕРСЬКОГО ОБЛІКУ // Expenses for payroll as the economic concept and the object of accounting

Author

Listed:
  • Долюк, Алла Вікторовна

    (Житомирський державний технологічний університет)

Abstract

The impact of the incurred expenses for payroll onto the performance of an enterprise has been analyzed. The approaches towards definitions of the concepts “expenses” and “costs” in scientific researches and in the current legislation have been considered. Проаналізовано вплив витрат на оплату праці на діяльність підприємства. Розглянуто підходи до визначення понять “витрати” та “затрати” у наукових дослідження вчених та за допомогою діючої нормативної бази.

Suggested Citation

  • Долюк, Алла Вікторовна, 2013. "ВИТРАТИ НА ОПЛАТУ ПРАЦІ ЯК ЕКОНОМІЧНЕ ПОНЯТТЯ ТА ОБ’ЄКТ БУХГАЛТЕРСЬКОГО ОБЛІКУ // Expenses for payroll as the economic concept and the object of accounting," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 63(1).
    • Handle: RePEc:scn:000ven:27987
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