Basic aspects of analysis and management by expenses on enterprises

  • Б.М. Искaков «Тұpaн-Астaнa» унивepситeтi, Астaнa қ., Қaзaқстaн
  • Г. Кaйнapбaевa «Тұpaн-Астaнa» унивepситeтi, Астaнa қ., Қaзaқстaн


Expenses as economic category are the charges of enterprises, businessmen, private producers and othermanaging subjects on a production, appeal and production distribution shown in a money form. In foreignliterature of expense more often named the expenses of production and appeal. Term “management by expenses”as an independent concept is used in our country comparatively recently. It is explained by that duringhard regulation of economic life in the terms of the centralized guided economy of the expense and statepricing interest in information about actual expenses carried conditional enough character, and information inthe conditions of public domain could not have authentic meaningfulness and utility. The problems of pricingof products state structures engaged in, prices were set coming from the combined production inputs andrealization of products. Therefore the leaders of enterprises did not have the real stimuli to the decline of expensesthrough a management by them. Unfortunately, this tendency is saved till today, when profitability ofwork of enterprise is provided due to high enough vacation prices, but not due to an economy in the expenseof productive resources. However in modern terms a price is dictated by the laws of demand and supply, thusthere is a necessity of achievement of such level of production inputs and realization of products, that wouldbe below than possible market price, providing the necessary level of profitability.Key words: management by expenses, market price, economic elements of expenses, organizationally-economic mechanisms, economic efficiency, administrative account.
How to Cite
ИСКAКОВ, Б.М.; КAЙНAPБAЕВA, Г.. Basic aspects of analysis and management by expenses on enterprises. The Journal of Economic Research & Business Administration, [S.l.], v. 120, n. 2, p. 151-157, feb. 2018. ISSN 1563-0358. Available at: <>. Date accessed: 20 feb. 2018.