TY - JOUR AU - Khudoba, Kateryna PY - 2013/08/16 Y2 - 2024/03/28 TI - Critical analysis of theoretical approaches to determining the nature of "expenses" and "costs" in economic theory and accounting JF - Skhid JA - Skhid VL - 0 IS - 1(115) SE - Economy DO - 10.21847/1728-9343.2012.1(115).16369 UR - https://skhid.kubg.edu.ua/article/view/16369 SP - 117-121 AB - 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 ER -