{"id":"https://openalex.org/W2183369960","doi":null,"title":"CLASSIFICATION OF ENTERPRISE EXPENDITURES","display_name":"CLASSIFICATION OF ENTERPRISE EXPENDITURES","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W2183369960","mag":"2183369960"},"language":"en","primary_location":{"id":"mag:2183369960","doi":null,"is_oa":false,"landing_page_url":"https://sepd.tntu.edu.ua/images/stories/pdf/2013/13otmkvp.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043503531","display_name":"Tatiana Ostapenko","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Tatiana Ostapenko","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5043503531"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9487000107765198,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9487000107765198,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.014800000004470348,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.012900000438094139,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-classification","display_name":"cost classification","score":0.7979999780654907},{"id":"https://openalex.org/keywords/management-costs","display_name":"management costs","score":0.9480000138282776},{"id":"https://openalex.org/keywords/cost-structure","display_name":"cost structure","score":0.4099999964237213}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5560848712921143},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.38372790813446045},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.36046266555786133}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2183369960","doi":null,"is_oa":false,"landing_page_url":"https://sepd.tntu.edu.ua/images/stories/pdf/2013/13otmkvp.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W1508084937"],"related_works":["https://openalex.org/W616896837","https://openalex.org/W4387636654","https://openalex.org/W2282379183","https://openalex.org/W3010444722","https://openalex.org/W4378905085","https://openalex.org/W1497482446","https://openalex.org/W4396212540","https://openalex.org/W4390684527","https://openalex.org/W7215164719","https://openalex.org/W2573996597"],"abstract_inverted_index":{"The":[0,74,99],"need":[1],"to":[2,12,32,55,91,112],"diversify":[3],"share":[4],"of":[5,17,20,30,67,77,81,102,122],"costs":[6,31,38,44],"is":[7,10,83,129],"grounded.":[8],"It":[9],"proposed":[11],"classify":[13],"expenditures":[14,78,109,126],"by":[15,27,64,79,89],"types":[16],"income":[18],"(loss)":[19],"current":[21],"activity":[22,58,82],"(covered":[23],"and":[24,61,71,96,105,124],"uncovered":[25],"expenditures),":[26,63],"the":[28,41,49,53,57,65],"level":[29],"its":[33],"planned":[34,42,50],"size":[35],"(planned":[36],"cost;":[37],"that":[39,45,110],"exceed":[40],"size;":[43],"are":[46],"lower":[47],"than":[48],"size),":[51],"with":[52],"aim":[54],"influence":[56],"result":[59],"(effective":[60],"ineffective":[62],"period":[66],"their":[68,116],"appearance":[69],"(intermediate":[70],"annual":[72],"expenditures).":[73,98],"existing":[75],"classification":[76],"kinds":[80],"improved":[84],"through":[85],"emphasizing":[86],"such":[87],"feature:":[88],"ability":[90],"increase":[92],"enterprise":[93],"cost":[94],"(essential":[95],"unessential":[97],"traditional":[100],"definition":[101],"exhausted":[103,123],"(consumed)":[104],"unexhausted":[106,125],"(not":[107],"consumed)":[108],"helped":[111],"separate":[113],"expenses":[114],"in":[115],"structure":[117],"which":[118],"don't":[119],"ensure":[120],"formation":[121],"(management":[127],"costs)":[128],"criticized.":[130]},"counts_by_year":[{"year":2021,"cited_by_count":1}],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2016-06-24T00:00:00"}