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1.2 Interrelation of incomes, costs, expenses and costs as categories of estimated characteristics of capital flow in book keeping

One of the key concepts used in cost measurement of the capital in book keeping, is concept "incomes". The majority of economic editions of help character result the contents of this concept of a singular, while in normative statements, scientific and educational
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To the literature on book keeping this term is applied basically in plural.
So, the Big Economic dictionary and the Big Accounting dictionary consider concept "income" from three items:
- On the one hand, as the monetary or other values received in result \r \nkakoj-or of activity;
- With other, - as result it is industrial-economic activities, \r\npoluchaemyj as a difference between cost of marketed products and services and \r\nproizvodstvennymi expenses;
- With the third, - as dividends paid to holders or the percent expressed in percentage of a current price of securities [102, с.102; 101, с.243].
From considered aspects, in our opinion, the most preferable is, use in book keeping of the first concept since the income is considered as receipt of monetary and other values as a result of enterprise activity. However application of the term "any" in relation to enterprise activity is not correct owing to the uncertainty. Use of the second concept as economic category is wrongful, since the difference between receipts from sale and industrial expenses is not the income, and a finance result of industrial activity for which concept use is pertinent have arrived or the loss. Concerning the third aspect characterising concept "income" in resulted sources, it is necessary to underline, that one of the income component, received by the economic subject as a result of realisation of one of activity kinds - investments in ustavnyj the capital of other organisation and acquisition of securities here is indicated. Therefore reduction of the given circumstance as definition as a whole is excessive since indicates only one special case of occurrence of the income from set of others.
The contents of concept "income" in the New economic encyclopaedia is made comments as «monetary and material receipts from use of factors of production» [181, with. 127]. With the resulted comment it is possible
To agree if to consider it as the general approach to concept "income". However
і \"I
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Its use as the conceptual device in book keeping is, in our opinion, not comprehensible since as a matter of fact, criteria of a recognition of the income and its binding to time here are not indicated.
The modern economic dictionary notices, that "income" - this \r\nchrezvychajno extended, widely applied and at the same time extremely \r\nmnogoznachnoe the concept, which wide sense means any inflow monetary \r\nsredstv or reception of the material assets having monetary \r\nstoimostju »[173, with. 108]. It is thus noticed, that the given concept is applicable to \r\ngosudarstvu in whole (the national income), to the enterprise (the gross income, pure \r\ndohod) and to the population (population money incomes, real earnings of citizens, \r\nlichnyj the income) [in the same place]. Not applying for disclosing of the contents of the indicated concept \r\nv global scale, we will try to consider economic essence \r\ndohodov, as object of the cost measurement reflected in book keeping in usual activity of the economic subject.
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With the purposes of complex research of the contents of the conceptual device in system of cost measurement of the capital we will carry out the analysis of a category "incomes" and specificity of its use in theory and methodology of the western and Russian account. It is necessary to underline, that in the western account the big attention to a theoretical substantiation of any concept is traditionally paid. Therefore the analysis of the contents of concept "incomes" we will conduct on an example of the western account and it is comparable it with the semantic concept applied in the Russian account.
Definition of essence of the income in the western account is treated with use of three concepts: concepts of a product, the concept of leaving and the gain concept [203, s.232-243].
In the concept of a product the income is considered as dynamic process of creation by the enterprise of the goods and services during a certain space of time [317, 318]. In particular, such scientists as Paton and Littlton, the income named a product of activity of the enterprise [321]. As we see, income definition in this concept does not characterise neither the moment of a recognition of the income, nor its size,
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That is under the fair assertion of many domestic and foreign scientists the basic defect of the indicated concept [132, with. 155; 203, с.232].
At use of the concept of leaving the emphasis on circumstance of a recognition of the income only after transfer to buyers of made production and services is placed. Vulnerability of the similar approach to definition of essence of the income consists that he does not allow to consider a gain added depending on terms and conditions of contract as a part of the income, on complete stages of the executed works. It acquires a special urgency for the building organisations which consider incomes on civil and erection works, as a rule, depending on a completion rate under turnkey contracts though transfer of object to the buyer (customer) is made after the termination of all works and object input in operation.
In the concept of a gain the income is defined by the money resources received at the moment of sale of the goods and services or after it at credit sale. Thus the essence of the income as book keeping categories consists in inflow or a gain of assets as a result of sale of the goods and services [203, с.233]. The given approach to the contents of concept of the income is more preferable in comparison with approaches in the concept of a product and the leaving concept. It is connected by that measurement of size of the income in the gain concept depends on a money value of assets and will be co-ordinated with traditional practice of its reflexion in book keeping. According to the concept of a gain the income is an inflow of assets of managing unit or settlement of its accounts payable (or combinations of that and other) as a result of delivery or production of the goods, rendering of services or other operations making its primary activity.
However the resulted definition, according to the American scientists E.S.Hendrnksena and M.F.Van Brad, does not open such wide prospect of an estimation and a binding to time what supplies income definition as a product [203, с.233]. Under the fair assertion of authors, income definition as product of activity of the enterprise is wider than the concept of leaving which is in turn wider than the gain concept [203, с.234].
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However, despite the indicated defects of the concept of a gain, this concept is used at definition of essence of concept of incomes at level of the international standards of a financial accounting (MSFO). According to MSFO incomes admit increase in economic benefit during an accounting period thanks to inflow or appreciation of assets or reduction of debts [192, with. Zb]. Similarly makes comments on the contents of incomes the Commercial code of Germany - the basic standard document regulating book keeping in this country [in the same place].
As we see, the emphasis not only on inflow of assets, but also on increase of their cost here is placed. The given approach to definition of incomes is justified, since. Addition of value of assets probably not only at their receipt, but also as a result of their revaluation. However vulnerability of this approach to definition of incomes consists, in our opinion, that this category is not considered in a context of cost measurement of capital flow of the managing subject and out of communication with such category of the capital as ustavnyj the capital (contributions of its proprietors). Interesting the analysis of the given definition resulted in standard documents on regulation of the domestic account In this respect is represented.
So, according to the book keeping Concept in market economy of Russia, the income considers increase in economic gains during an accounting period or reduction of obligations which lead to increase in the capital which is distinct from the contribution of proprietors [158, with. 14]. Definition of the given category in PBU 9/99 is stated as follows: «organisation Incomes the increase in economic gains as a result of receipt of assets (money resources, other property) and (or) the settlements of obligations leading to increase of the capital of this organisation, except for contributions of participants (proprietors of property)» [158, с.130] admits.
The basic advantage of these definitions in comparison with concept of the income applied in the international account, is, in our opinion, income reflexion as increases in the capital of the organisation, but differentiation of this concept from
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Contributions of proprietors of property of the organisation. Income definition in PBU 9/99 repeats the contents of concept of the income resulted in the Concept. Difference consists that the recognition of incomes under the Concept is limited by accounting period frameworks while in PBU 9/99 the given aspect is not mentioned, but is specified, that incomes result from receipt of assets and (or) settlements of obligations.
Therefore with the purposes of removal of contradictions in normative statements of various levels and introductions of the uniform conceptual device in theory, methodology and practice of the Russian account disclosing of economic essence of the basic categories of book keeping in a new wording the federal Law «About book keeping» is expedient. In particular, it is offered to introduce certain corrective amendments in the contents of the concepts used in system of cost measurement in book keeping.
The concept "incomes", in our opinion, requires clarification in a following direction:
Definition should reflect economic essence of the given concept as increases in the capital as a result of increment value of assets as a result of their receipt and (or) updatings of an estimation of available assets;
At the concept characteristic it is necessary to indicate the basic elements considered as a part of incomes of the organisation;
Incomes should be adhered to the certain moment of time depending on a condition of their recognition in book keeping;
In definition cost measurement of incomes and their influence on the capital of the economic subject should be opened.
The above-stated allows to conclude, that essence of incomes as objects of cost measurement in book keeping, characterises following definition. Organisation incomes admit increase in economic gains during an accounting period as a result of inflow of assets and (or) increases of their cost, and (or) reduction of the obligations, leading to increase in the capital of the organisation except for contributions of proprietors.
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This definition, unlike the contents of concept of incomes indicated in the Concept, marks an income recognition in the book keeping, which inseparably linked with concept of transition of the property right to production, the goods, works and services. Incomes can admit at the moment of delivery of the goods or service to the buyer, before and after it. The standard conditions of a recognition of object in book keeping are criteria defined ™, measurabilities, relevance and reliability. Besides, the income should be earned, i.e. for its recognition in book keeping fulfilment of treaty obligations after delivery of production, (goods) and rendering of services is necessary for the buyer. The income should answer also to criterion of the realizability, meaning, what not the monetary assets which have acted on goods exchange operations, can be easily paid on money. Thus, receipt of the assets which have been not confirmed with transition of the property right, cannot admit the organisation income.
One of obligatory conditions of a recognition of the income in book keeping is its distribution on accounting periods that has found lawful reflexion in the definition resulted in the Concept. However this aspect is not indicated in income definition in PBU 9/99. Besides, the given normative statement which is the basic document in methodology of book keeping of incomes of the organisation, occurrence of incomes connects only with receipt of assets and (or) reduction of obligations. While appreciation of assets probably not only in cases of their receipt, but also at revaluation. The given clarification of concept "incomes" is, in our opinion, basic in the conditions of market economy for which application of alternative variants of a cost estimate of objects of book keeping is characteristic.
Thus, appointment of concept "incomes" in book keeping consists in cost measurement of inflows material and financial resources at the enterprise and (or) updating of their estimation. While use or consumption of these resources necessary in turn for reception of incomes, is measured in book keeping by means of concept "costs". The second concept in comparison with concept incomes differs some uncertainty [130,
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C.446]. This uncertainty amplifies that along with concept "costs" such concepts as "costs" are used, "expenses" which in reference books and domestic practice of book keeping are in most cases used as synonyms though economic essence of these terms the various. So, the concept "costs" makes comments on the Big Accounting dictionary as an expense, costs; either reduction of means of the enterprise or increase in its obligations in the course of economic activities with the purposes of the profit taking, sizes of an ownership capital leading to reduction. [101, с.377]. In the Modern economic dictionary it is noticed, that costs are a moving of means in the course of the economic activities, leading to reduction of means of the enterprise or increase in its promissory notes. Synonyms - expenses, costs. [173, с.326].
The new economic encyclopaedia indicates, that costs as a book keeping category, represent actually made on certain date and documentary confirmed expenses [181, с.443]. Costs are thus made comments as an expense of own resources of the organisation, but it is noticed, that concepts "costs" and "expenses" are not identical [181, with. 153]. According to the author of the encyclopaedia E.E.Rumjantsevoj, an expense are connected with actual use of all resources irrespective of a source of their financing. While in the concept of calculation of costs own resources which can be evaluated both at actual cost, and on a market value are applied. However, in our opinion, is disputable the clarifications indicated in the given edition at definition of concept of "expense", consisting that expenses is mainly a category of the administrative account, costs the book keeping-category, and the term "costs" is used basically in planning and an economic theory [181, with. 145].
First, the administrative account - one of the book keeping kinds, which recognition in the given quality is perceived in the international and Russian account as an indisputable fact.
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Secondly, in book keeping along with concept of "expense" as it will be considered more low, concepts "costs", "costs" are used, but there was a certain tendency in an identification of these concepts of practice of development of the domestic account in the conditions of a planned economy which is not overcome, as stated above, and now.
There is no unity in the conceptual device concerning the indicated concepts її in foreign reference books. So, in one of dictionaries the term «cost» is transferred as term of money (a cost measure) sizes of the resources (means) actually expended or potentially necessary for achievement of definite purpose (production of a unit of production, execution of the order, realisation of the project, the control of activity of division etc.) [185, с.35]; in other - as the cost price, cost, costs, expenses, and the term «expenses» is treated as «costs, costs, expenses» [206, с.45, 62].
Therefore many domestic scientists consider not admissible an identification of terms of "expense", "costs", "costs" since between these concepts there are essential distinctions. About it write, in particular P.S.Bezrukih [95 s.11-12], V.D.Vrublevsky [109, с.51]; M.I.Kuter [133, with. 321]; P.P.Labzunov [135, с.13]; V.A.Pipko, L.N.Bulavina, I.V.Kulish, V.I.Kuznetsova [104, с.6], E.E.Rumjantseva [181, with. 145]; JA.V. The Sokolov [186, с.446], etc.
For a substantiation of own opinion on these questions realisation of the analysis of the contents of definitions of concepts "costs", "expenses", «expenses for production» and "costs" is expedient.
Concept distribution «organisation costs» is caused, in our opinion, by its use both in the international standards of a financial accounting, and in many national standards, in particular in the Russian positions on book keeping (PBU) and other standard documents of various level of regulation. In Principles of preparation and financial accounting drawing up on MSFO, acting from 1989, it is noticed, that «costs are a reduction of economic gains during an accounting period, an event in the form of outflow or an exhaustion of assets or increase in the obligations conducting to reduction
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The capital, not connected with its distribution between participants of the share capital »[147, with. 51].
The resulted definition characterises costs as outflow of resources with the purposes of profit extraction. However does not specify criteria of a recognition of profit and other aspects of the economic nature of costs.
Definition of the given concept of item 2 ПБУ10/99 «organisation Costs», repeats, as a matter of fact, definition MSFO: «Costs reduction of economic gains as a result of leaving of assets (money resources, other property) and (or) occurrence of the obligations, leading to a capital reduction of this organisation, except for reduction of contributions under the decision of participants (proprietors of property)» [158, with 158] admits.
The resulted definition completely repeats also in the Sensible accounting dictionary. [94, with. 106].
However, despite the standard exposition of essence of costs of the organisation in standard documents and the reference books, separate authors make different definition of the given concept.
So, V.E.Kerimov considers costs as financial streams, that inherently are movement of money resources as a whole on the organisation, i.e. it not that other, as payments which the organisation makes in the course of the economic and enterprise activity. Only at the moment of realisation of a product of payment and the facts of use of resources admit costs [125, с.58].
Other authors, for example S.A.Kotljarov, consider concept "costs" and "expenses" as synonyms and confirm, as expenses, and organisation costs characterise in money terms volume of the resources used in the course of activity of the managing subject [130, с.14].
S.A. Nikolaev offers the concept of incomes and the costs, their qualification containing main principles as elements of a financial accounting interconnected and stipulating one another. In its opinion, under the income it is necessary to understand the result of economic operation leading to increase of the capital
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Not at the expense of instalments of participants (shareholders). Accordingly the cost is the result of operation leading to a capital reduction of the organisation, distinct from allocation of capital between participants [155, with. 64].
Also ambiguously make comments on costs separate editions of domestic and foreign reference books. For example, mentioned Earlier modern economic dictionary notices, that costs are connected usually with resource maintenance of production, acquisition of materials, the equipment, a payment of workers, equipment repair, paying interest under credits, a rent, tax payment [173, с.326].
In our opinion, concepts of reduction of economic gains of the managing subject, being costs (for example, use of material and other kinds of resources in the course of realisation of enterprise activity) and transformations of one kind of resources to other kind of resources, for example, money resources in is material-industrial stocks in this case are mixed. During too time the fact of realisation last yet is not the basis for a recognition of the given fact as organisation costs.
The financially-credit economic dictionary means expenses by costs or the costs of the enterprise leading to reduction of its means (capital) or to increase of its obligations in the course of economic activities [200, с.805]. The element of uncertainty of the given definition consists that here two interconnected concepts - "costs" and "expenses" actually are not differentiated.
From domestic scientists in a certain measure supports the similar approach to the contents of costs of N.D.Vrublevsky in which opinion concept "costs" it is possible to use as the generalising concept uniting within the limits of the accounting information of the enterprise costs, expenses and production costs [109, с.51].
In the statistical dictionary following definition of costs is resulted: «Costs of the enterprises of industrial sphere in the broad sense of the word include costs on a payment, costs for consumption of raw materials, materials, fuel, energy
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Etc., all costs on capital construction and on major repairs of buildings and structures, and also the costs made as redistribution of incomes »[193, with. 423].
The definition of the given concept which have historically developed in Russian, is resulted in V.Dalja's Explanatory dictionary: «Rashod money, costs, expenditure, the consumption opposite - dohod, prihod; to spend, what to consume, spend, expend, let in rashod» [116, s.80-81].
On the contents of costs make comments differently and foreign scientists. So, E.S.Hendriksen and M.F.Van Brad consider, that costs are use or consumption of the goods and services in the course of acquisition of income. In an economic context costs lead to consumption of factors of production and are connected expressly or by implication with production and sale of production of the enterprise. Consumption of factors of production usually does not cease until assets do not leave the enterprise, forming a part of the cost price of sold production [203, с.243].
The contents of costs in the western account as well as incomes, it is defined with use of three concepts: concepts of a product, the leaving and concept concept and the gain concept. According to the indicated authors, all stated early concerning incomes equally relates and to costs. For example, costs like incomes, should not be considered only from an item of their influence on the share capital. To similarly incomes definition of costs should not be mixed with their estimation.
Authors also criticise the concept of leaving assumed as a basis at definition of costs at level MSFO, according to which costs leaving either other use of assets or accounts payable formation (or a combination both that, and other) as a result of delivery or production of the goods, rendering of services or fulfilment of other kinds of activity of the enterprise [203] admit.
According to R.Entoni's other American economists and J. Rice, costs are an article of the costs concerning by the current registration period. «Costs represent resources for earning money during the current period.
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Costs increase assets if are capable to bring in the income in the future. Otherwise it is costs, i.e. reduction of a net surplus of the current period »[211, с.46].
The resulted analysis of the contents of costs allows to draw a conclusion that both in dictionaries, and in works of separate authors various definitions of the given concept are resulted. The general in the resulted definitions is that organisation costs are considered as reduction of economic gains in the course of economic activities for the purpose of extraction (increase) in incomes.
In our opinion, organisation costs as object of cost measurement in capital flow book keeping, represent reduction of economic gains during an accounting period as a result of outflow of assets and (or) decrease in their cost, and (or) the increases in obligations leading to a capital reduction of the organisation except for reduction of contributions under the decision of participants (proprietors).
The following concept used in system of cost measurement, the concept of "expense" is. Usually as expenses understand the consumed resources or money which need to be paid for the goods or services. Occurrence of expenses is connected with payment of money resources or increase creditor (reduction debt) indebtedness. At definition of the given concept the majority of domestic scientists underline, that it is not simply spent means for acquisition of resources, but capable to bring in the income in the future. While costs are cost of the resources used by the organisation during the certain period for reception of incomes, i.e. is a part of the expenses presented to the cost prices of sold production (works, services).
In our opinion, has most accurately differentiated concepts "costs" and "expenses" S.A. Nikolaev. The author indicates, that costs result from the economic operations leading to a capital reduction of the organisation, distinct from distribution between participants; expenses are operations on use in organisation economic activities for an accounting period of material, labour and financial and other resources.
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Generally economic operations continue to be as a part of expenses until there will come the moment of a recognition of incomes on which extraction consumption of the given resources has been directed. At the moment of a recognition of incomes of an expense admit quality of costs. Hence, as the author considers, distinction in concepts "costs" and "expenses" consists not in their economic contents and appointment, and in the moment of a recognition of the incomes previous costs (expenses). If last are not recognised in an accounting period as costs in the absence of incomes falling to them should be reflected in the reporting as assets. Concerning the last assertion of the author it is necessary to notice, that S.A.Nikolaeva adheres also to other opinion, namely: if incomes in the given accounting period it is not expected, costs admit losses [155]
Expenses are considered thus as the size of the resources used in definite purposes expressed in a money's worth. Thus both domestic, and foreign economists consider, that application of a monetary measuring instrument allows to summarise various resources, means which have been acquired, are available, and, predictably, should bring economic gains in the future [130, с.14; 118, with. 334, etc.].
Some other item in relation to the given concept adheres such foreign authors, as R.Etoni's American scientists and J. Rice, which mean reduction of assets by expenses (usually money) or increase in obligations (more often accounts payables), connected with occurrence of costs [211, с.46.]. Characterising concepts of "expense" and "cost price", authors mark: «For understanding of the cost price (expenses) we will begin consideration with the general definition: the cost price (expenses) - the size of the resources used in definite purposes presented in money terms» [211, с.311]. This definition, in our opinion, is not correct and indistinct. The use of two different concepts of "expense" and "cost price" as indicates synonyms, that authors do not see distinction between these concepts or consider it not essential. The vagueness of the given definition is expressed also in its final
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Parts where the term «in definite purposes» which, our way to opinion, is inadmissible by consideration of the contents of economic categories is used. Resources, as is known, can be used not only for production and services, but also are lost, plundered, spoilt in connection with extreme situations etc.
It is necessary to notice, that the similar approach to definition of the contents of concept of "expense" meets and at domestic economists in which opinion, expenses characterise in money terms volume of the resources used in definite purposes, and are transformed to product cost (works, services) [130, with. 12].
V.A.Pipko considers, that expenses - the means spent for acquisition of resources, available and capable to bring in the income in the future. In balance they are reflected as assets; can be connected with extraction of incomes or have consumer character, i.e. be directed on the charitable and humanitarian purposes, to a policy, on development of welfare sphere, etc. [104, с.6].
In our opinion, the made definition unites the expenses made in the course of enterprise activity and, hence, transformed to costs at the moment of a recognition of corresponding incomes, and the expenses representing it assets.
Thus, expenses at the moment of their recognition in book keeping, in difference of costs, do not render influence on profit. As separate authors if realisation of expenses has been connected with a profit indicator fairly mark, there would be senseless one of the most important accounting processes - kalkulirovanie to product cost [121, with. 17]. Result kalkulirovanija is the cost price which is formed in production, but admits the cost at the moment of sale. Only at the moment of production sale (works, services) incomes, costs and, accordingly, profit on sale can be recognised in the account. During production the indicated indicators cannot be recognised, since they characterise the circulation process which "existence" becomes possible only at the moment of a recognition of sale of production. In
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That time as realisation of expenses is characterised by reduction of one assets under condition of an equal gain of other assets or a gain of assets and obligations on the same size, i.e. as a result of the given process the organisation capital does not decrease.
The review of the literature set forth above allows to conclude, that domestic and foreign scientists make comments on concept of "expense" differently depending on a context and appointment of the given term.
In our opinion, the most reasonable can consider the definition formulated by S.A.Nikolaevoj, considering, that expenses is a draught on funds on acquisition of resources (material, labour, etc.) for realisation enterprise dejatelyjusti the managing subject.
The made definition places emphasis on use of resources or the capital of the economic subject in the course of enterprise activity, that essentially expands essence of the economic nature of expenses in comparison with use of various kinds of resources (material, labour, financial) is direct for production, fulfilment of works, rendering of services. In this case use of resources not only in operational, but also in financial and investment activity of the managing subject is reflected.
Use of resources in the course of enterprise dejatelyjusti in capital flow book keeping means transformation of expenses or their certain part in costs of the current or future periods and their comparison to corresponding incomes. And, if expenses are transformed expenses to costs of the current period they are directly connected with reception of incomes in the same accounting period.
Expenses are transformed to the postponed (advanced) costs if they concern two and more accounting periods. These kinds of costs are the special object of book keeping which are distinct from assets as the indicated costs are not suitable for an exchange and cannot be aloof and transformed into other asset. Therefore they are reflected in balance by the separate article, but the given article thus is included in structure of the second section acting nowadays
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The balance sheet «Turnaround assets» that is, in our opinion, not absolutely justified. Many modern domestic scientists and experts adhere to the same item.
Expenses are transformed to assets or capitalised, if long term of use of these assets, as a rule, within more than one year and reception from their use of incomes during this term is supposed. So, at acquisition or creation vneoborotnyh assets, the expenses made by the organisation thus do not concern costs of the current period, and are capitalised for inclusion in the subsequent in an acquisition cost of these kinds of long-term assets and written off in costs through depreciation charges.
Thus, in book keeping it is possible to present interrelation of expenses, costs and incomes as follows (drawing 1.2.1).
Expenses
Transformation of expenses at the moment of a recognition in book keeping
Costs of the current period
\r\nRashody the future periods
\r\nAKTIVY
Book keeping of the capital of the managing subject
Comparison with
Incomes of the flowing
The period
\r\nSopostavlenie with
Incomes of two and
More accounting
The periods
\r\nSopostavlenie with incomes of the future periods during
Term of useful use
Fig. 1.2.1 Interrelation of expenses and costs at cost measurement of the capital
In book keeping
\r\n65
In our opinion, in a context of cost measurement of the capital there will be pertinent a following clarification of expenses as book keeping categories.
Expenses represent cost of the capital involved in an accounting period in enterprise activity of the managing subject, a recognition transformed to the moment in the account in costs (flowing or the future periods) and in the assets, estimated with sufficient degree of accuracy and compared with incomes flowing or the future periods.
First, the made definition notices, that for a recognition of expenses cost measurement of various groups of the capital with limiting degree of accuracy is necessary.
Secondly, it is underlined, that calculation of volume of expenses is made in the course of use of resources at realisation of enterprise activity.
Thirdly, in the contents of the given concept it is noticed, that expenses should be differentiated on accounting periods.
Fourthly, the interrelation of expenses with costs, incomes and assets as the estimated categories reflecting capital flow in book keeping is underlined.
Therefore in definition it is specified, that end of the period of accumulation of expenses admits at condition observance - reduction of economic gains in connection with formation of costs (the current or future periods) or acceptance on the account of assets, and also their subsequent comparison the account with incomes of the current or future periods.
Along with concept of "expense" of capital flow book keeping the concept «expenses for production which reflects use of resources in the course of production, fulfilment of works and rendering of services is used also.
It is necessary to notice, that there is no unity among domestic economists and in definition of this concept which is derivative of concept of "expense". So, A.S.Bakayev considers: «Expenses for production - a part of costs of the organisation,
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Connected with production, fulfilment of works and rendering of services, i.e. with usual kinds of activity »[94, с.42].
It is solidariest with indicated author N.D.Vrublevsky who marks; «Expenses for production is cost of a part of resources (expenses) of the enterprise which are spent for production manufacturing, fulfilment of works and rendering of services for the certain (accounting) period of time [109, с.53].
According to P.S.Bezrukih, «Expenses for production represent cumulative expenses of the enterprise for production and production realisation for the certain period regardless to that, expenses for the finished product (that corresponds to product cost) or (on a work in progress have. In this respect production costs and expenses for production are close under the economic contents» [95, with. 12].
Authors of the Financially-credit dictionary define this concept as «use of resources on definite purposes - on production and sale of production, the goods, works and services, otherwise, those products, for the sake of issue and which sale for the purpose of profit taking the managing subject» [200 is created, with. 334].
In our opinion, most full opens economic essence of concept «expenses for production» P.S.Bezrukih's opening this concept as set of expenses for production of finished goods the definition, corresponding to its cost price, and work in progress cost.
There is no unequivocal opinion among economists and concerning other term in system of cost measurement of objects of book keeping - "costs". It is necessary to notice, that in practice in an accounting system the greatest distribution has received concept "costs" and "expenses", at that time \' as in an economic theory, planning n management and other economic sciences use the term "costs" that is marked in a number of editions [181, с.145] is more often.
As the majority of editions of reference books concept was indicated earlier,
"Costs" uses as a synonym of concept of "expense". For example, big
і
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The accounting dictionary makes comments on concept "costs" as the sum spent for something, or as expenses, and also as the expired expenses [101, с.133]. In the Modern economic dictionary it is noticed, that costs are the expenses expressed in the monetary form caused by an expenditure of different kinds economic and financial resources [174, with. 137]. The Financially-credit encyclopaedic dictionary defines costs as expressed in values, monetary measuring instruments carrying costs to production (production costs) or to its circulation (distribution costs) [200, с.349].
Thus one authors of an expense and define costs as the costs assumed to compensation (speaking to accounting language - included in the cost price) [145, с.552], others - are considered as costs by real or presumable expenses of financial resources of the enterprise [199, with. N]. In the indicated definitions the concept of one economic categories is resulted by means of other categories, that in our opinion, it is impossible to recognise justified.
Also there is no unity in comments to this concept among the scientific countries with the developed market economy. So, according to R.Entoni's American scientists and J. Rice, «Costs (cost) is a monetary measurement of the sum of the resources used with any purpose». [211, с.46].
German scientists R.Mjullendorf and M.Karrenbauer consider various concepts of expenses and costs: «Expenses and costs - the interconnected concepts characterising a cost estimate of consumption of the goods and services. The size of expenses is always evaluated on the basis of known (depending on designated purpose of expenses) the prices. In book keeping all economic operations are reflected, therefore expenses can be and neutral or not concerning production, i.e. off-schedule, irregular. At a cost accounting only those economic operations which directly concern production, on the contrary, are considered. From here costs can be defined as follows: costs - a cost estimate of the goods and the services spent in the course of production and sales of production» [153, with. 13].
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Authors of the textbook "Ekonomiks" of R.Makkonnell and L.Brju make the definition of costs: «More shortly economists consider as costs all payments-external or internal, including normal profit, - necessary to involve and keep resources within the given direction of activity» [140, т.2, с.46].
With such wide treatment of concept "costs" to agree it is impossible. In the given definition authors mix categories "costs" and "profit" that introduces certain mess in the conceptual device.
The concept "costs" as economic category as a whole is perceived by representatives of the basic economic schools as the cost companies all resources in the monetary form on creation of production (services). Not applying for comprehensive disclosing of prominent features of the given concept, we will try to analyse its contents as object of the account of capital flow of the managing subject.
Generalising items of domestic and foreign scientists, the concept "costs" as at level of the economic subject can be defined a book keeping category as cost of all resources used on production (works, services) for an accounting period, falling to finished goods and the work in progress rests. In the given context of concept "costs" its narrower semantic significance in relation to the managing subject, as «production costs is used.
Concepts incomes and costs mean inflow or a capital outflow in the course of enterprise activity except for the contribution of proprietors, and the category "costs" has wider context, than concept of "expense".
The contents of the indicated categories of book keeping with allowance for the additions made by the author and clarifications is presented in table 1.2.1.
Thus, specificity of use of concept of "expense" in book keeping consists in its transformation in the subsequent in concept "costs". The recognition of costs in book keeping means their inclusion in cost of made production of various level of readiness and (or) capitalisation
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Table 1.2.1 of the Category of cost measurement of capital flow
In book keeping
\r\nKategorii the Contents определений\r\nДоходы Increase in economic gains during an accounting period as a result of inflow of assets and (or) increases of their cost and (or) reduction of the obligations, leading to increase in the capital of the organisation except for contributions sobstvennikov.\r\nRashody Reduction of economic gains during an accounting period as a result of outflow of assets and (or) decrease in their cost and (or) the increases in obligations leading to a capital reduction of the organisation except for reduction of contributions under the decision of participants (proprietors) \r\nZatraty of the Expense represent cost of the capital involved in an accounting period in enterprise activity of the managing subject, a recognition transformed to the moment in the account in costs (flowing or the future periods) and in assets; Estimated with sufficient degree of the accuracy, compared with incomes flowing or future periodov.\r\nIzderzhki productions Cost of all resources used on production (works, services) for an accounting period, falling to finished goods and the rests not finished proizvodstva.\r\nv assets. Here application of a category the "cost price" which parity with categories of costs, expenses and costs is presented in drawing 1.2.2 is more pertinent.
Along with the indicated categories in book keeping various concepts of cost with which help the estimated characteristic of objects of the account is made are used.
The system of concepts of cost includes both the cost price, and various kinds of cost, in particular a market value, fair cost.
The analysis of the contents of the indicated kinds of cost, their place, role, significance and problem of their use in book keeping will be considered in following paragraphs of the given chapter.
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Fig. 1.2.2 Parity of categories of cost measurement of capital flow in book keeping
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A source: Tujakova Zauresh Serkkalievna. METHODOLOGY And the ORGANIZATION of COST MEASUREMENT of the CAPITAL In BOOK KEEPING. 2008

More on topic 1.2 Interrelation of incomes, costs, expenses and costs as categories of estimated characteristics of capital flow in book keeping:

  1. 2.2. The model of separate book keeping of costs of a general purpose
  2. Chapter 1 the Capital in system of categories of book keeping
  3. Other incomes and costs.
  4. 1.3. Structure of incomes and costs of the budget of the European Union
  5. 4.3 organizational - methodical regulation of formation of cost of the intellectual capital in book keeping
  6. 1.1 Capital as object of cost measurement in book keeping
  7. 3.1 Conceptual approaches to cost measurement of the capital in book keeping
  8. Discrepancy of the moment of the taxation with the moment of a recognition of incomes and costs.
  9. 1.3 Analysis of categories of the cost price and cost in book keeping
  10. Chapter 4. Organizational-methodical regulation of formation of cost of the capital of the managing subject in book keeping
  11. Tujakova Zauresh Serkkalievna. METHODOLOGY And the ORGANIZATION of COST MEASUREMENT of the CAPITAL In BOOK KEEPING, 2008
  12. § 1. Essence, concept, the basic signs, kinds and legal forms of expression of estimated categories in the criminally-executive right. Estimated categories, atypical legal instructions and blanketnye norms
  13. 3.2. A technique of an estimation of ratings transaktsionnyh costs of investors and decision-making on issue of securities 3.2.1. A technique of an estimation of ratings transaktsionnyh costs and acceptance
  14. 2.1. Analysis methodology transaktsionnyh costs of investors on the basis of factors – signals 2.1.1. System of factors – signals for definition of ratings transaktsionnyh costs of investors
  15. 4.3. Miscellaneous costs.
  16. 4. The Miscellaneous costs connected with realisation.
  17. 1. Strategy of minimisation of costs
  18. transaktsionnye costs in the market of the inhabited real estate
  19. Liberalization of a deduction of the costs directed on development of business.
  20. 3.1.3. Account of ratings transaktsionnyh costs of investors