Теоретико-методологическая идентификация затрат в сфере обычной деятельности хозяйствующего субъекта

Abstract

The study of existing approaches to structuring the theory of costs during the construction of the information and instrumental space for corporate management of the expenditure of resources of an economic entity showed the absence of a unified concept for identifying the term “costs” in the management accounting system. The purpose of the study is to carry out a comprehensive analysis of existing cost objectification models with the subsequent formulation and justification of the theoretical and methodological identification of costs in the normal activities of an economic entity. To achieve the goal, a terminological analysis of existing theoretical and methodological approaches to the concept under study was carried out according to the studied definitions using a selected set of identification criteria. It is concluded that most scientific sources connect the interpretation of costs with the transformation of resources, use a process approach and the function of measuring resource consumption, and also pay attention to the dynamics of current assets. However, such important criteria as objectification of costs in the management accounting system, explanatory and predictive capabilities and connection with the digital space are not touched upon. The definition of costs formulated as a result of the study, taking into account the specified criteria, serves as a system-forming factor in structuring the information and instrumental environment for corporate management of the expenditure of funds in the value creation stream of the enterprise.