Referát: Costs, expenses, amortisation (Náklady, výdavky, amortizácia)

Costs vs. expenses
Definition of costs
Costs is a consumption of non-monetary funds. These non-monetary funds are used for business activity.
Definition of expenses
Expenses is a consumption of monetary funds. These monetary funds are used for business activity.
Division of costs in account classification
A) Costs for current activity
Costs for current activity is a total amount of costs for economic and financial activity.
B) Costs for economic activity
Costs for economic activity is a total amount of costs which are used for basic subject of business activity.
C) Costs for financial activity
Costs for financial activity is a total amount of costs which are used for financial existence of company.
Other division of costs
o Technological costs
Technological costs are costs which are used for technology.
o Costs for operation and managing
Types of costs
1. Primary costs
Primary costs are costs of whole company.
2. Secondary costs
Secondary costs are costs of other company´s parts.
...