Increase of Authenticity of Assessment of Expenditures

The article studies the issue of increase of authenticity of assessment of expenditures. It proves that both market and non-market factors influence it. Market factors mainly regulate the composition and level of individual expenditure elements. They are: regulatory and legal, competitive and infrastructure. Non-market factors establish the order of formation of cost of an individual expenditure object. They are: object of assessment, accounting methods, methods of writing-off reserves on their retirement, methods of charging depreciation, forms and systems of payment for labour, base of distribution of indirect expenditures, methods of assessment of accompanying products, methods of distribution of expenditures between individual products in complex productions, sequence of formation of cost of individual objects of expenditures.