Аннотации:
This article describe that expenditures analysis is an important tool in diagnosing and estimating enterprise performance, because its are the consumption of human, material and financial resources for the purpose of obtaining profit. At the same time, the level, dynamics and structure of these expenditures reflect the capacity of business activity industrial to use efficiently the resources they have, and the reduction of their level must representa primary objective for all economic agents to increase the efficiency of the entire business.