Jaud, Abass K.; Morgachov Ilya V. - In: Business Inform (2012) 12, pp. 187-191
The article specifies the directions and features of improving the classification of expenses by the elements, as in … Ukraine, so and in Iraq\'s enterprises. It is grounded the necessity of flexible change of the classification depending on the … between fixed and variable inside each position of the element-by-element of their classification. …