COSTS OF TRADING ENTERPRISES: PARADIGMAL BASIS AND DIRECTIONS OF TRANSFORMATION

Abstract

The article examines the costs of commercial enterprises as a complex economic category that has evolved along with the development of commodity production and exchange. It is of great importance for the formation of financial results, assessment of the efficiency of economic activity, substantiation of management decisions and ensuring the competitiveness of enterprises in modern conditions. The historical aspects of the formation of ideas about the essence of costs are revealed: from the ancient thought of Aristotle and the medieval ideas of Thomas Aquinas to the concepts of economic liberalism of N. Barbon, physiocracy of F. Quesnay, the classical school of A. Smith, criticism of K. Marx and further scientific developments of A. Marshall. The approaches of modern foreign scientists (C. Horngren, J. Foster, K. Drury, D.K. Shim, D.G. Siegel) who interpret costs through the categories of resources used and financial indicators are summarized. Classification features of types of expenses of commercial enterprises are proposed, which summarizes retrospective and modern scientific approaches. Expenses are divided into current and ordinary expenses. Current expenses of commercial enterprises include operating expenses, which include the cost of products sold (goods, works, services), administrative expenses, sales expenses and other operating expenses. Separately, expenses related to operating activities are allocated, which are not included in the cost of products sold, but are necessary for the functioning of a commercial enterprise. Current expenses also include financial expenses, income tax and other expenses that directly affect the effectiveness of the enterprise. In modern conditions, social expenses, expenses for digitalization and cybersecurity, logistics and marketing expenses, which are caused by new challenges in the market environment, are added to them. Ordinary expenses include expenses for financial activities, expenses for investment activities and other expenses that arise in the process of everyday functioning of the enterprise. This classification allows for a comprehensive reflection of the cost component of commercial enterprises, to generalize both traditional and modern cost elements and to provide a holistic understanding of their composition and economic essence. The article emphasizes the importance of costs not only as an economic indicator, but also as a management tool that reflects the real value of material, labor and financial resources used.