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ARTÍCULO
TITULO

?ain stages in the development of systems of accounting expenses

N. P. Snachov    
M. V. Korchakovskaya    
I. N. Lomtieva    

Resumen

The importances of the historical cost indicate a memo public reporting and cost accounting of primitive society. Knowledge of the costs originates from the theory of value. Foundations of modern vision expenses were laid out in the XIX th century. Increasing needs of production were the impetus for the subsequent study of the costs. Costs are subject to control and measure the impact of economic activities of enterprises.

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