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Journal articles on the topic 'Expenses of the enterprise'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Nguyen, Van Cong, Thi Ngoc Lan Nguyen, Thanh Hang Pham, and Song Hoa Vu. "The Impacts of Selling Expense Structure on Enterprise Growth in Large Enterprises: A Study from Vietnam." Journal of Risk and Financial Management 13, no. 1 (2019): 4. http://dx.doi.org/10.3390/jrfm13010004.

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This study intends to examine the impact of selling expense structure on the business growth of 255 Vietnamese large-scale enterprises in three different industries (Consumer Staples, Industrials, and Manufacture) listed on the Vietnamese Stock Exchange over four years from 2015 to 2018. By using STATA software (StataCorp LLC, 4905 Lakeway Drive, College Station, Texas 77845-4512, USA), the research outcomes indicate that both labour expense and depreciation expense have a negative influence on revenue growth and firm size growth but positive influence on profit growth while materials and tool

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2

Grytsay, O., M. Pankiv, D. Kut, and G. Wojtan. "Analysis of the enterprise operating expenses and ways of improvement of their accounting." Economics, Entrepreneurship, Management 8, no. 1 (2021): 43–58. http://dx.doi.org/10.23939/eem2021.01.043.

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Activities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users. It is particularly important to account for operating expenses, which forms in

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3

Sibiryatkina, Irina. "MECHANISM OF FORMING THE BUDGET OF INCOME AND EXPENDITURES OF A SMALL ENTERPRISE." Actual directions of scientific researches of the XXI century: theory and practice 12, no. 3 (2024): 128–41. https://doi.org/10.34220/2308-8877-2024-12-3-128-141.

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The sanctions pressure after the start of the special military operation affected the economic situation of the Russian Federation as a whole and business in particular and caused instability in the domestic and foreign markets. The growing sanctions of Western and other countries are aimed at worsening the stability of the Russian economy as a whole and all its constituent elements from large to medium and small businesses. Small and medium enterprises (SMEs) are the most vulnerable in difficult economic conditions and need not only external support, but also a correct assessment of the inter

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4

Yarkinovna, Mukhibova Guli. "The Economic Essence of The Company's Income and Expenses." Journal of Management and Economics 5, no. 2 (2025): 18–21. https://doi.org/10.55640/jme-05-02-05.

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The article examines the theoretical aspects of the analysis of income and expenses of an enterprise, the economic essence of income and expenses of an enterprise, methods and problems of income and expense analysis, their composition, structure and dynamics, and highlights some of the influences of factors. Economically justified ways of increasing incomes and reducing expenses are proposed, the theoretical aspects of the economic categories "income" and "expenses" are investigated.

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5

Чернодубова, Елєонора, and Владислав Лебеденко. "CONCEPTUAL APPROACHES TO THE STRATEGIC MANAGEMENT OF INCOME AND EXPENSES OF AN ENTERPRISE." Mechanism of an economic regulation, no. 2 (104) (May 27, 2024): 96–100. http://dx.doi.org/10.32782/mer.2024.104.15.

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The article studies conceptual provisions of strategic management of income and expenses of an enterprise under conditions of economic uncertainty. It also considers expediency of application of an integrated approach to management of income and expenses of an enterprise under conditions of uncertainty of the market environment. The target subsystem of the concept of enterprise cost and revenue management is analysed on the basis of a set of components: the purpose of enterprise revenue and cost management, tasks and basic principles of its organisation and implementation. The use of the propo

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6

Aydın, Başak, Ozan Öztürk, Ulviye Çebi, Osman Orkan Özer, and Duygu Aktürk. "Socio-Economic Characteristics of Producers and Economic Size Classes of Enterprises According To Typologies and Risk Attitudes in TR21 Region." Türk Tarım ve Doğa Bilimleri Dergisi 11, no. 4 (2024): 1023–34. http://dx.doi.org/10.30910/turkjans.1534526.

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The aim of this study was to determine the typologies of agricultural enterprises operating in the TR21 Region according to the Farm Accounting Data Network methodology and the risk attitudes of the producers. According to the typologies and risk attitudes of the enterprises, the socio-economic characteristics of the producers and the economic size classes of the enterprises were determined. As a result of sampling based on a 95% confidence interval and a 10% margin of error, the number of enterprises surveyed was determined as 334. While 63.77% of the enterprises were specialized in field cro

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7

SLAVINSKYI, Valerii, Yuliia OLIINYK, and Diana VITKO. "Classification and recognition of income (expenses) and their display in the report." Economics. Finances. Law 10, no. - (2022): 37–40. http://dx.doi.org/10.37634/efp.2022.10.9.

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The paper is devoted to current issues of accounting of income and expenses at the enterprise. The research topic is very important and interesting, since profit is the main goal of entrepreneurial activity. The main factors affecting the recognition of financial results (profit or loss) at the enterprise are income and expenses from its activities. It is undeniable that the final financial result depends on the income and expenses of the enterprise, which realizes the problem of formation and proper organization of its accounting. An improved accounting system must accurately formulate the ex

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8

Olefirenko, Oleg. "Methodic tools to optimize marketing expenses of the innovatively active industrial enterprises in Ukraine." Problems and Perspectives in Management 14, no. 1 (2016): 44–50. http://dx.doi.org/10.21511/ppm.14(1).2016.05.

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The efficient sales policy of the machine building innovatively active enterprises is connected with its rational process financing. Optimal determination of innovative production distribution expenses is top-priority element to increase economic subject’s activity profitability and to increase its competitive positions at the market. Thus, planning of costs for innovatively active machine building enterprises sales has to be based on economic and rationally adaptive mathematic tools to industrial enterprises activity specific. Practical implementation of the mentioned task is possible owing t

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9

Ometsinska, Iryna. "Features of operational activity expenses formation by elements." Herald of Economics, no. 4 (January 14, 2023): 159. http://dx.doi.org/10.35774/visnyk2022.04.159.

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Introduction. Difficult enterprises’ operating conditions require strengthened expense control and an effective management system. Expenses accounting for different section groups creates an important information base for effective enterprise management. Thus, the division of expenses by elements involves the grouping of economically homogeneous expenses. This enables to form the information regarding material consumption, labor, and financial resources and to calculate the indicators that characterize the level of its efficiency at micro and macro levels. Though the list of expenses is establ

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10

Wu, Shuangshuang, and Mohd Nor Hakimin Yusoff. "RESEARCH ON THE INCENTIVE EFFECT OF ADDITIONAL DEDUCTION FOR R&D EXPENSES ON CAPITAL: A REVIEW." Advanced International Journal of Business, Entrepreneurship and SMEs 6, no. 19 (2024): 75–86. http://dx.doi.org/10.35631/aijbes.619006.

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In recent years, in order to promote the improvement of the Chinese overall strength in scientific and technological innovation, the Chinese government has implemented preferential tax policies for scientific and technological enterprises to deduct R&D expense, to reduce the tax burden, to reduce costs and expenses, to increase enterprise cash flow, and to encourage enterprises to increase investment in R&D expense. The article is based on the theory of tax regulation, to review the Chinese government's preferential tax policy of additional deduction for R&D expenses in scientific

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11

Xiaofen, Tuo. "THE IMPACT OF CHINA'S R&D EXPENSE SUPER DEDUCTION POLICY ON CORPORATE INNOVATION OUTPUT." EUrASEANs: journal on global socio-economic dynamics, no. 2(45) (March 30, 2024): 404–16. http://dx.doi.org/10.35678/2539-5645.2(45).2024.404-416.

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With the economic turmoil in the world and the intensification of the scientific and technological game between China and the United States, how to achieve the "low-end lock" in the technological leap is an urgent problem for the Chinese government to solve. As an inclusive R & D incentive policy, how does the R & D expense additional deduction policy affect enterprise innovation? Whether it can solve the innovation dilemma of Chinese enterprises has important theoretical and practical significance. From the two dimensions of "quality" and "quantity" of the enterprise innovation output

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12

Krupka, Yа. "Reserve component of the enterprise capital and its accounting and information support." Galic'kij ekonomičnij visnik 66, no. 5 (2020): 49–58. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.05.049.

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The place and value of reserves for future expenses and payments in the enterprise capital are defined in this paper. Possibilities and expediency of providing certain types of expenses at the expense of pre-created reserves are considered. The specified definition of reserves as a component of the enterprise capital which are considered as reserved at the expense of additional owners contributions , profit, prime cost of the source for coverage of the future predicted or unpredicted expenses connected with maintenance of usual activity, its restructuring, distribution of expenses by the princ

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13

Matrosova, Viktoriya, Oleksandr Matrosov, and Pylyp Dourtmes. "ANALYSIS OF INVESTMENT AND INNOVATIVE ACTIVITY OF KHARKIV REGION ENTERPRISES." Economic Analysis, no. 27(4) (2017): 239–45. http://dx.doi.org/10.35774/econa2017.04.239.

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Introduction. Investment and innovation activities can provide not only the functioning and growth, but also the development of business entities that are in line with the Strategy of Ukraine 2020 and adopted for implementation of the innovation and investment model of economic development. Management decisions as for the increase of the rate of investment and innovation activity are indicated in the program document "Ukraine 2030.doctrine of balanced development". It is advisable to make such decisions on the basis of a timely and reliable assessment of the state and results. Purpose. The art

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14

A.A., Safonova, and Akzhigitova A.N. "ACCOUNTING AND ANALYSIS OF OTHER INCOME AND EXPENSES AND THEIR IMPACT ON THE FINANCIAL RESULTS OF THE COMPANY." ИННОВАЦИОННЫЕ НАУЧНЫЕ ИССЛЕДОВАНИЯ 2022. 11-1(23) (November 17, 2022): 157–71. https://doi.org/10.5281/zenodo.7331485.

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The article presents an assessment of the impact of the volumes of other income and expenses of the organization on the financial result. The result of the analysis of other income and expenses of the Mostotrest PJSC enterprise for the period from 2019 to 2021 is presented. The role of other income and expenses in the formation of final financial results is determined. The directions of optimization of accounting of other income and expenses of the enterprise are considered. The possible directions of making changes both to the accounting policy of enterprises and to regulatory documents for o

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15

Олександр Мордовцев and Таїсія Левчук. "METHODICAL APPROACH TO MANAGEMENT OF EXPENSES OF THE INDUSTRIAL ENTERPRISE." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 1 (December 28, 2021): 70–74. http://dx.doi.org/10.20998/2519-4461.2020.1.70.

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The article analyzes the problem of formation of a single, effective and universal methodological approach to cost management of an industrial enterprise as an important aspect for its success in the competitive domestic markets of Ukraine and in the conduct of foreign economic activity in the world market. The necessity of a clear understanding of the economic essence of the category "costs" is revealed and it is determined that the category "costs" is all the resources and factors of production that require accounting, expressed in monetary form, as well as used in the process of economic ac

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16

IVANYUTA, T.M. "Organizational and economic context of cost controlling in the enterprise management system." Market Relations Development in Ukraine №7-8(242-243)2021 139 (October 11, 2021): 73–77. https://doi.org/10.5281/zenodo.5561150.

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The subject of research – the economic essence of controlling the costs arising in the process of enterprise management in the enterprise management system. The purpose of writing this article is to study the organizational and economic context of cost controlling in the enterprise management system. Methodology of work – methods of analysis (when analyzing the process of controlling costs at the enterprise); comparison and generalization (when forming conclusions about the problems of cost controlling at domestic enterprises of Ukraine and the results of the implementation of the

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17

DATSENKO, GANNA, and OLENA KUDYRKO. "WAYS TO OPTIMIZE ACCOUNTING OF ADMINISTRATIVE ENTERPRISE EXPENSES." Herald of Khmelnytskyi National University 292, no. 2 (2021): 69–74. http://dx.doi.org/10.31891/2307-5740-2021-292-2-11.

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Improving the efficiency of enterprise management is primarily reduced to optimizing and reducing the volume of various expenses that arises in the course of business entities activities from expenses that form the cost of products and services to expenses that are directly written off as a financial result. The constant increase in the amount and share of administrative expenses in the total amount of enterprise expensesmakes it necessary to find optimal methods of their accounting and control adapted to the needs of management and other users. Improving the accounting of administrative expen

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18

Liu, Jinxuan. "The Impact of Research and Development Expenses on Operating Revenue." Highlights in Business, Economics and Management 23 (December 29, 2023): 59–67. http://dx.doi.org/10.54097/606w1z98.

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With the advancement of technology and the development of the knowledge economy, the improvement of enterprise research and development capabilities has become a key factor in promoting enterprise competitiveness and economic growth. This study takes Chinese manufacturing enterprises as an example to explore the impact of the number of R&D personnel and R&D investment costs on operating income. Using the two-stage least squares (2SLS) model and the industry dataset for analysis, the study found that as the number of R&D personnel increased, R&D investment costs increased, signi

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19

Bakieva, I., and F. Temirov. "Prospects for the Development of Transport Services in Uzbekistan and the Theoretical Basis for Accounting for Income and Expenses in Enterprises." Bulletin of Science and Practice 5, no. 12 (2019): 329–35. http://dx.doi.org/10.33619/2414-2948/49/39.

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The article considers the prospects for the development of transport services in the Republic of Uzbekistan and the theoretical basis for accounting for income and expenses at enterprises. As well as the transport system and the prospects for its development, the role of road transport in the transport system of the republic, the objective need to account for income and expenses at enterprises, the reflection of income and expenses in the accounting policy of the enterprise.

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20

Artikov, Nodirjon Yakubdjanovich, and Shavkat Jabborberganovich Kurbanbayev. "Analysis And Optimization Of Product Costs And Expenses In Enterprises." American Journal of Management and Economics Innovations 03, no. 01 (2021): 11–19. http://dx.doi.org/10.37547/tajmei/volume03issue01-04.

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This article discusses the analysis and optimization of product costs and expenses in enterprises. Manufacturing companies and their financial statements is the subject of this article. The subject of this article is to determine the cost of production in this industrial enterprise, its current state and ways to further reduce it. And this article also aims to identify ways to reduce the cost of production in industrial enterprises in the context of modernization of the economy and to develop scientific conclusions and recommendations.

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21

Яхина, Viktoriya Yakhina, Тихомиров, Aleksey Tikhomirov, Горкуша, and Oksana Gorkusha. "Influence of reputation costs for competitiveness of the enterprise in the conditions of instability of economy." Central Russian Journal of Social Sciences 11, no. 2 (2016): 180–85. http://dx.doi.org/10.12737/19398.

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In the article an attempt of the analysis of the concept «reputation expenses» is made and also their influence on competitiveness of the enterprise in the conditions of instability of economy is held. Concepts of positive and negative reputation are presented, examples of reputation expenses of the enterprises are reviewed. The authors prove that the decline in control can not be prevented over internal and external information space, which is very sensitive to sudden changes in the marketing policy of the enterprise.

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22

Markina, Iryna, Valeriya Lenʹ, and Vitaly Shapka. "Cost management as a factor for improving enterprise economic security." Actual problems of innovative economy, no. 3 (May 30, 2019): 83–88. http://dx.doi.org/10.36887/2524-0455-2019-3-12.

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Introduction. Modern enterprises operate in conditions of political and economic instability. This requires enterpris-es to build an integrated system for ensuring economic security. In Ukraine, the issue of economic security is relevant. But not fully understood. Need to clarify issues related to improving cost management. This is a factor in improving the econom-ic security of the enterprise. The purpose of the study is the theoretical and practical justification of cost management. Results. One of the the main goal of the enterprise is maximum profit. A factor in the success of enterprises

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23

Krasnikova, N. G. "The Ways to Improve the Accounting-Analytical Provision of the Non-Profit Communal Healthcare Enterprises." Business Inform 9, no. 512 (2020): 212–18. http://dx.doi.org/10.32983/2222-4459-2020-9-212-218.

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The article examines the organizational aspect of accounting for incomes and expenses, as well as the problems of accounting for incomes and expenses of the non-profit communal healthcare enterprises (CNP HA). The accounting-analytical information is considered as the socio-economic basis of business globalization, which is relevant in the context of strengthening the value of accounting and reporting for the further development of economic science and practice. The essence of the concept of «accounting-analytical provision of social needs», ways, forms and factors of its improvement are resea

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24

Afanasieva, Inna, Maria Lesko, and Natalya Ishchenko. "IMPROVEMENT OF ACCOUNTING ENTERPRISE ACTIVITIES." Distance Education in Ukraine: Innovative, Normative-Legal, Pedagogical Aspects, no. 1 (September 2, 2021): 67–70. http://dx.doi.org/10.18372/2786-5495.1.15743.

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This article reveals the mechanism of synthetic cost accounting of the enterprise. The content of accounting accounts is reflected in detail, which reflects administrative costs, expenses and sales, other operating expenses. Taking into account the existing proposals of scientists, recommendations for improving their accounting are highlighted.

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25

Berkaeva, Albina K. "ANALYSIS OF FINANCIAL RESULTS IN TRADE." Ekonomika i upravlenie: problemy, resheniya 6/8, no. 159 (2025): 122–35. https://doi.org/10.36871/ek.up.p.r.2025.06.08.013.

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The basis of any trading enterprise is profit, which is calculated by measuring income and expenses, that is, expenses incurred must be compensated by income received. Significant evaluation indicators, with the help of which an assessment of a trading enterprise is given, are profit and profitability. The meaning of profit is determined by the fact that it forms the financial core for the appointment and allocation of funds for the maintenance of current and long-term needs of the enterprise. It simultaneously acts as the basis for trading activities and social development of the enterprise,

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26

Cherednichenko, L. G., R. V. Gubarev, E. I. Dzyuba, Yu V. Tyulenev, and F. S. Fayzullin. "“Russian-Cost” as a “New” russian Method of Corporate Cost Accounting and Management." Accounting. Analysis. Auditing 6, no. 2 (2019): 26–46. http://dx.doi.org/10.26794/2408-9303-2019-6-2-26-46.

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Currently a number of Russian companies suffer the oppression of sectoral sanctions, and therefore the issue of ensuring economic security, especially of industrial enterprises, which play a key role in the national security of Russia, is of particular relevance. In the authors’ opinion, such security can be ensured by means of effective corporate cost accounting and management on the basis of reasonable local managerial ideology and modern information technologies. The article discusses the fundamental principles of the authors’ “Russian-cost” managerial ideology and the corporate cost accoun

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27

Zhuravel, Ye V. "PRINCIPLES OF ECONOMIC EVALUATION OF MARKETING PROGRAMS." Science and Transport Progress, no. 18 (October 25, 2007): 195–98. http://dx.doi.org/10.15802/stp2007/17496.

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General principles of estimation of economic efficiency of the marketings programs are formulated on the criteria of operating-room arrived to the investment indexes. The concept of short and long wave of creation of marketing cost of enterprise is entered. The analysis of types of marketings expenses is conducted, which four groups of costs are formed on the basis of: 1) advance expenses for development of the marketing program, 2) current expenses which are straight directed on realization of the concrete marketing program, 3) expenses on a personnel, 4) total marketings expenses are enterpr

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28

Murugan, Dr P. Sundara Bala, Dr Arasuraja Ganesan, Dr Prabakaran Paranthaman, and Dr V. Aruna. "Feasibility Design and Analysis of Process-aware Accounting Information System for Business Management." Indian Journal of Information Sources and Services 14, no. 2 (2024): 56–62. http://dx.doi.org/10.51983/ijiss-2024.14.2.09.

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Accounting Information Systems (AIS), as a fundamental element of Enterprise Information Systems (EIS), are experiencing dual pressures from the enterprise management surroundings and the advancement of accounting control. The current AIS focused on functional applications needs to be revised to meet contemporary enterprise management requirements. This study suggests implementing a Process-Aware Accounting Information System (PA-AIS) that utilizes data mining techniques to enhance managing business processes. The objective is to enhance the accounting effectiveness of organizations and provid

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29

Chrobak, Gracjan. "THE ROLE OF ANALYTICAL APPROACH IN PLANNING OPERATING EXPENSES OF AN ENTERPRISE." Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 18, no. 4 (2017): 107–20. http://dx.doi.org/10.5604/01.3001.0010.8284.

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Generating economic benefits from the sale of “labor effects” precedes expenses incurrence. The basic criterion for grouping them is a nature of expense method. From the point of view of planning manufacturing processes in an enterprise, it is important to learn about the future expenses estimates, thanks to the use of one of a priori cost accounting systems. The aim of the paper is to review analytical functions for determining the estimated expenses from operating activities, to study the effectiveness thereof against the mechanical approach. The following research theses have been included

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30

KUDRIAVTSEV, V. "SUSTAINABLE DEVELOPMENT OF THE TRANSPORT ENTERPRISE: INTEGRATION OF ECONOMIC, SOCIAL AND ENVIRONMENTAL CRITERIA." Economics of the transport complex, no. 45 (March 28, 2025): 239. https://doi.org/10.30977/etk.2225-2304.2025.45.239.

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The purpose of this paper is to determine the key criteria for assessing the sustainable development of transport enterprises, including economic, social and environmental aspects, as well as to develop economic indicators for a comprehensive assessing the sustainability of their development in the context of modern challenges. To achieve this goal, a number of modern general scientific methods and research techniques were used, such as: abstract and logical, including analysis and synthesis, induction and deduction; generalization – to review information sources, study domestic and foreign ex

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31

Yu. S. Barash, O. M. Pshinko, and I. N. Lomtieva. "Analysis and estimation of the transport expenses under conditions of its reformation." Science and Transport Progress, no. 35 (December 25, 2010): 272–77. http://dx.doi.org/10.15802/stp2010/9093.

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In the article the methods of analysis and estimation of expenses at railway transport enterprises aimed at management of the enterprise cash flows and all possible ways of grouping and cost sharing on the railway transport in the conditions of its reformation are considered.

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32

Исраилова, З. Р., and Ф. Ш. Магомадова. "Company expenses as an object of financial accounting at a commercial enterprise." Экономика и предпринимательство, no. 3(116) (May 15, 2020): 851–55. http://dx.doi.org/10.34925/eip.2020.116.3.177.

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В данной статье рассмотрены понятия финансового результата предприятия и определен статус важности данного показателя для каждой организации. Предприятия несут различные виды расходов. Расходы - это часть финансового учета, которые проходят через отчетность и вычитается из выручки в целях получить чистый доход. Благодаря принципу начисления в бухгалтерском учете расходы признаются тогда, когда они понесены, а не обязательно тогда, когда они оплачиваются. Исследование в данной области бухгалтерского учета является крайне актуальным, так как полностью затрагивает основную цель деятельности любог

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33

Tran, Ngan Thi Thu. "The difference of costs in accounting law and tax law." Science & Technology Development Journal - Economics - Law and Management 5, no. 3 (2021): first. http://dx.doi.org/10.32508/stdjelm.v5i3.763.

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Expense is one of the most important information in organizing and operating the business activities of an enterprise. Scientific expenses have many different definitions, and according to the law, there are also differences in legal normative documents. For the managers, especially the financial management of the business, the issue of legal compliance and optimizing the value of the business is a parallel requirement. In practice, however, these two targets are contradictory every so often. Even on the same issue, legal documents have notable differences. Therefore, distinguishing between th

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34

Mazhitova, Elena M., Zarema U. Temirova, and Hava U. Midaeva. "THE ECONOMIC CONCEPT OF INCOME AND EXPENSES OF AN ENTERPRISE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/5, no. 158 (2025): 26–32. https://doi.org/10.36871/ek.up.p.r.2025.05.05.004.

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This article is devoted to the study of the economic concept of income and expenses of an enterprise, which are key indicators of its financial and economic activities. The purpose of the study is to reveal the essence of income and expenses, their classification and relationship with profit. The article analyzes various approaches to determining income and expenses, examines the factors influencing their formation, and examines their role in assessing the effectiveness of an enterprise. The result of the research was the systematization of theoretical knowledge about the income and expenses o

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35

Podolyakina, Natalia. "AIRCRAFT MAINTENANCE ENTERPRISES EXPENDITURES FORMATION ECONOMIC MODEL: SOLUTION PROBLEMS AND DIRECTIONS." TRANSPORT 20, no. 5 (2005): 214–17. http://dx.doi.org/10.3846/16484142.2005.9638022.

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Under contemporary economic conditions the businessman is interested in the optimization of expenses. Equipment maintenance is one of the components of the enterprise expenses. That is why it is necessary to develop the model of the formation of the enterprise expenses aimed to the technical equipment maintenance. This model is taken into serious consideration making serious and thorough decisions on the quantity of expenses for providing the appropriate working equipment state and reliability level.

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36

Van, Binh Tu, Dut Vo Van, and Thanh Lan Ngoc Trang. "The Role of R&D Intensity on the Export Intensity of Enterprises in Transition Economy: The Case of Vietnam." Asian Journal of Business and Accounting 15, no. 1 (2022): 281–309. http://dx.doi.org/10.22452/ajba.vol15no1.9.

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Manuscript type: Research paper Research aims: This study estimates the role of research and development (R&D) expense with respect to the export intensity of Vietnamese enterprises. Design/Methodology/Approach: Building upon the resource-based review, this study postulates that the R&D expenses of an enterprise are positively associated with the export intensity of the enterprise. Data extracted from the Vietnam General Statistics Office Survey of 306 exporting Vietnamese firms were used to test the proposed hypothesis. Research Findings: Both Robust Standard Errors and Tobit Regressi

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Zhang, Qian, and Bowei Feng. "Research on Travel Reimbursement Behavior Management Based on Deep Learning in Financial Sharing Mode." Scientific Programming 2022 (March 22, 2022): 1–12. http://dx.doi.org/10.1155/2022/9769044.

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The standardization, transformation and upgrading of financial management plays an important supporting role in promoting the standardized management and healthy operation of corporate expense reimbursement behaviors. This paper starts with the behavioral portrait of enterprise personnel travel expense reimbursement. Based on the problems of lengthy process and complex financial accounting in most reimbursement behaviors at this stage, an efficient and efficient expense reimbursement processing method is proposed, that is, reimbursement through collection Information images, using the convolut

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Andryuk, G. L. "Mechanism of managing expenses and earnings of the industrial enterprise in current market conditions." Vestnik of the Plekhanov Russian University of Economics, no. 5 (October 25, 2018): 124–30. http://dx.doi.org/10.21686/2413-2829-2018-5-124-130.

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Today industrial enterprises are facing the problem of efficient management of expenses and earnings, as prospects of enterprise development depend more and more seriously on these figures and factors influencing their change, as well as the degree of managerial impact. The article analyzes key finance tools of managing enterprise expenses and earnings illustrated by the limited company ‘Grantmash’, identifies their basic advantages and shows possibilities of their use in practice of managing industrial enterprise expenses and earnings. The author proposes to introduce principles of thrifty pr

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Nosan, Natalia, and Julia MATUKHNO. "OPTIMIZATION OF EXPENSES ON ADVERTISING ACTIVITY OF ENTERPRISE." CHERKASY UNIVERSITY BULLETIN: ECONOMICS SCIENCES, no. 4 (2019): 94–100. http://dx.doi.org/10.31651/2076-5843-2019-4-94-100.

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Olha, V. Romanova. "Organization of document flow for accounting of expenses on professional development of employees." Economics: time realities 6, no. 46 (2019): 138–48. https://doi.org/10.5281/zenodo.3878695.

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The article summarizes the issues of regulatory support for the organization of the process of continuous professional development of enterprise employees and documentary reflection in the accounting of expenses accompanying this process. The concept of the costs for the professional development of workers is clarified. The proposals provided are intended to provide objective (documented) evidence of the actual level of costs for the professional development of employees. This will allow for the recognition of personified human assets in accounting. It will allow users to receive the accountin

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Liang, Wei, and Qiufei Wang. "Research on the Influence of Free Cash Flow and Board Governance on the Stickiness of Expenses in State Owned Enterprises under Mixed Reform." Journal of Tourism Management 1, no. 1 (2024): 7–14. http://dx.doi.org/10.62517/jtm.202413102.

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The economy has flourished since China’s reformation and opening up, as it has progressively intensified and thoroughly reformed businesses owned by the state. In recent years, the reformation of businesses with mixed ownership has been central to numerous guidelines and the focal point of that of enterprises owned by the state. The reformation of board governance brought about by this hybrid reform is crucial to enhancing the efficacy of state-owned enterprise governance. As one of corporate governance’s crucial elements, board governance will have a certain impact on cost control. Based on t

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Fedorovych, Oleg, Oleg Slomchynskyi, Alina Yelizieva, Leonid Smidovych та Elena Yashina. "Моделі дослідження стійкості високотехнологічних виробництв в сучасних політико-економічних умовах". Aerospace Technic and Technology, № 4 (24 серпня 2023): 92–100. http://dx.doi.org/10.32620/aktt.2023.4.12.

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The task of studying the stability of high-tech enterprises (aviation, space, engineering industry) to the manifestation of threats and the occurrence of losses (economical, technological, etc.) is formed and solved. The relevance of this study is connected with the increasing risks that arise in the external environment and lead to the degradation of high-tech enterprises. The risks of functioning and development of high-tech enterprises connected with modern political and economic threats and the consequences of war are analyzed. It is concluded that the stability of high-tech production is

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Venkateswararao.Podile. "Profitability Analysis of A Large Enterprise - A Case study of Tulasi Seeds Private Limited." RESEARCH REVIEW International Journal of Multidisciplinary 03, no. 10 (2018): 468–74. https://doi.org/10.5281/zenodo.1467838.

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Owners and Managers are naturally interested in financial soundness of their Business Enterprise. Financial soundness can be measured in terms of operating efficiency. Operating efficiency of an enterprise means its ability to earn adequate returns to owners and depends ultimately on the profits earned by the enterprise. The profitability of an enterprise is measured by profitability ratios. In this paper, an attempt is made to do Profitability Analysis of Tulasi Seeds Private Limited. Tulasi Seeds Private Limited is a flagship company in Tulasi group of companies. Tulasi Seeds Private Limited

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Batyr, Annaev. "Status and development of innovation activity of Ukrainian industrial enterprises." ECONOMICS: time realities 1, no. 35 (2018): 117–23. https://doi.org/10.5281/zenodo.2648444.

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In this article the analysis of the state and main development trends of innovation activity of Ukrainian industrial enterprises is carried out in the following directions: analysis of innovation activity and analysis of innovative expenses of enterprises and sources of financing of innovation activity. Innovative activity indicators were analyzed: the number of enterprises engaged in innovation activity and implemented innovative products, introduction of new technological processes and development of innovative production productions at the enterprise.  The structure of expenses of Ukra

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Bezsonnyi, Vitalii. "Integral risk assessment to optimize expenses for occupational safety measures at a machine-building enterprise." Development Management 17, no. 3 (2019): 10–22. http://dx.doi.org/10.21511/dm.17(3).2019.02.

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In the absence of uniform and unified requirements for the assessment of industrial risks at an enterprise, the system approach remains the only tool for a comprehensive assessment of the workplace safety. Implementation of Occupational Safety and Health (OSH) system involves identifying, analyzing and reducing risks at the workplace. The purpose of the article is to calculate the minimum expenses for occupational safety measures and minimize production risks identified through the developed procedure for analyzing the hazards of the machine-building enterprise. The research methodology is bas

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Khmelyuk, Alona, and Vladyslav Khvostov. "Accounting organization and allocation of production costs on metallurgical enterprises." Economic Analysis, no. 29(4) (2019): 106–12. http://dx.doi.org/10.35774/econa2019.04.106.

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Introduction. The basic principles and normative legal regulation of the organization of managerial (domestic) accounting and peculiarities of formation and reflection of overhead costs are considered. It is established that the organization of management (internal) accounting in general, including general production costs is not regulated and is not regulated by state bodies. It is organized by executives based on general principles, based on the internal needs of management. The main internal governing document for the organization of accounting of expenses at the enterprise is the Order on

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Melikhova, Tetiana, and Yevhenii Melikhov. "INFORMATION SUPPORT FOR FINANCIAL ANALYSIS OF INDUSTRIAL ENTERPRISES AND THE INFLUENCE OF THE SIZE OF SHOP EXPENSES ON TAX PLANNING AT THE MICRO LEVEL TO IMPROVE MANAGEMENT EFFICIENCY." ECONOMICS, FINANCE AND MANAGEMENT REVIEW, no. 4 (December 30, 2023): 71–79. http://dx.doi.org/10.36690/2674-5208-2023-4-71-79.

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Basically, any economic activity contributes significant development of economy field and the country at all. The purpose of this topic is researching activity of some enterprise, finding mistakes and providing recommendations that allows to solve them. We suppose it will help to improve certain areas of enterprise activity in the state. The purpose of the study is to consider the information support of the financial analysis of industrial enterprises and the influence of the size of shop expenses on tax planning at the micro level to improve management efficiency. In the process of the resear

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Sibiryatkina, Irina. "FORMATION OF THE MAIN DIRECTIONS FOR IMPROVING APPROACHES TO ASSESSING THE FUNCTIONING OF A COMMERCIAL ENTERPRISE." Actual directions of scientific researches of the XXI century: theory and practice 10, no. 2 (2022): 113–23. http://dx.doi.org/10.34220/2308-8877-2022-10-2-113-123.

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The article proposes the main directions focused on improving approaches to assessing the functioning of the financial and economic activities of a commercial enterprise. The proposed directions are based on the principles of integration of financial accounting with tax accounting in the economy of a commercial enterprise. This problem is relevant, because. in the economic activity of a commercial enterprise there are unresolved contradictions caused by accounting and tax legislation. The problems of accounting and tax accounting in terms of their compatibility have their roots since the intro

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Степаненко, О.І., та В.О. Матковська. "Класифікація доходів і витрат для потреб обліку та управління". Інфраструктура ринку, № 79 (7 серпня 2024): 68–75. https://doi.org/10.32782/infrastruct79-12.

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The process of managing the company's income and expenses is closely related to the accounting system. The reliability of accounting information affects the quality of management decisions and business development strategy. The completeness and objectivity of information about the received income and incurred costs of the enterprise is based on their classification, which is an important aspect of the accounting organization. It makes it possible to reveal the connections between the objects that are grouped, ensures their identification. Classification creates a basis for choosing methods of

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Tomchuk, Viktor, and Maryna Serhiienko. "Improvement of the essence of the category «economic benefit» and its accounting, as a basis for determining the income and expenses of enterprises and ways of their optimization." Scientific notes, no. 33 (December 25, 2023): 233–41. http://dx.doi.org/10.33111/vz_kneu.33.23.04.20.138.144.

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The categories «income» and «expenses» were considered in the context of NP(S)BO 1, emphasizing the lack of a clear definition of the term «economic benefits». The need to specify it for unambiguous application of accounting standards is indicated. The proposed definition of economic benefit: «it is any benefit that an economic entity receives from its activity, which can be expressed as received money, various benefits (material, immaterial, social), etc.». This definition emphasizes the expediency of taking into account not only material, but also non-material benefits received by the enterp

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