Зарубежный подход к понятиям «издержки», «затраты»,«расходы» и их учет на российских птицеводческих предприятиях

Abstract

The article discusses the approaches of foreign authors to the concepts of "costs", "costs", "expenses" as accounting and economic categories. Analyzed the views of the authors from the time of the classical school of William Petty to the present. The analysis of the theoretical views of Karl Marx showed that the Russian accounting of costs still follows its postulates. Having considered the approaches of such authors as: K. Drury, B. Needles, H. Anderson, D. Caldwell, E.S. Hendriksen, MF Van Breda, C. Hörngren, J. Foster, S. Datar to the concepts studied, revealed some contradictions in the definition of the concept of “expenses” given in international financial reporting standards and suggested the option of its adjustment. CZU: 657.47:636.5(470+571) ; JEL: D24.