Педченко Н. С., Тітенко Л. В., Мілька А. І., Артюх-Пасюта О. В., Тітенко Ю. А. СУТНІСТЬ ТА ЕКОНОМІЧНИЙ ЗМІСТ ВИТРАТ ПІДПРИЄМСТВА: СУЧАСНИЙ ПОГЛЯД

Abstract

Annotation. The purpose of the article is to form a modern understanding of the essence and economic content of enterprise costs based on an evolutionary approach. Research methodology. The article uses such research methods as the method of evolutionary search, method of time differences, logical generalization, scientific abstraction, structural analysis, analytical grouping. Results. According to the results of the research, a modern understanding of the essence and economic content of the enterprise expenses was formed on the basis of evolutionary search and the study of time differences. The article proposes a distinction between the concepts of «expenses» and «costs» and provides the author's interpretation of the category of «enterprise expenses» as the amount of resources used in the process of enterprise activity and reproduced in monetary measure to make profit, as well as increase liabilities to lenders and the budget. The basis of this interpretation is the grouping of scientific approaches by key aspects of their interpretation, namely the definition of the concept of expenses through their identification with the cost price, with costs, with resources through evolution in time dimension. In order to deepen the modern understanding of the essence and economic content of enterprise expenses, the article investigates the differences between the concepts of «expenses» and individual types of costs, based on different classification features. It is proved that enterprise management and its performance depends on the peculiarities of managing both expenses in general and its individual components. Practical significance of the research results. The results of the study will improve the quality of enterprise management based on an effective policy of forming its income, expenses and profits.