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Classification of expenditure controlling instruments (methods)
Authors: Ostapenko T.M.
Number of views: 492
The article deals with scientific interpretation of controlling methods and controlling instruments. It is proposed to divide methods (instruments) used in expenditure controlling into: methods which guarantee cost accounting and influence their value (accounting methods), methods which are identified by the kind of tasks of expenditure controlling (methods of analysis, methodsof planning), methods which guarantee reliability of expenditure data and expenditure objects (methods of control), methods which are identified by the kind of data (data of expenditure planning, data of expenditure managerial accounting, data of expenditure analysis, data of expenditure controlling).
Keywords: expenditure, expenditure controlling, methods, instruments, classification.