Проаналізовано визначення сутності витрат в історичному ракурсі представниками різних напрямків. Визначено сутність витрат як економічної та обліково-аналітичної категорії. Проведено порівняння суті категорій “витрати”, “затрати”.
Ключові слова: витрати; затрати; формування витрат; економічні вигоди.
http:http:////dx.doi.or/10.17721/1728-2667.2015/175-10/9
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