ECONOMIC ESSENCE OF EXPENDITURES AS THE MOST IMPORTANT OBJECTS OF ACCOUNTING, CONTROL AND ANALYSIS OF THE MAIN MANAGERS OF BUDGETARY FUNDS

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Abstract

Based on the study of general approaches to the definition of the term "expenditures", we define the economic essence of expenditures in general and expenditures of the main managers of budgetary funds in particular. This helps regulate the terminological apparatus of accounting, control and analysis in the sector of general state management, enabling the formation of a coherent concept of accounting, control and analysis of expenditures, taking into account the specific features of the main managers of budgetary funds.

Keywords: Expenditures, Costs, Budgetary Institution, Accounting, Modernization

How to cite this paper: Solovyova, N. (2014). Economic essence of expenditures as the most important objects of accounting, control and analysis of the main managers of budgetary funds. Corporate Ownership & Control, 11(2-2), 269-273. https://doi.org/10.22495/cocv11i2c2p3