The article specifies the directions and features of improving the classification of expenses by the elements, as in Ukraine, so and in Iraq\'s enterprises. It is grounded the necessity of flexible change of the classification depending on the evolution of the composition of the factors of...

В статье конкретизированы направления и особенности совершенствования классификации затрат по элементам как на украинских, так и на иракских предприятиях....