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Abstract A theory and practice of account of charges in a historical aspect as well as a classification of charges for the aims of management are examined. Author Biographies S. A. Shyhida, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan С. А. Шигида Y. M. Lomteva, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan И. М. Ломтева M. P. Snachov, Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan М. П. Сначoв Downloads PDF (Українська) Published 2011-03-25 How to Cite Shyhida, S. A., Lomteva, Y. M., & Snachov, M. P. (2011). Evolution theory and practice of expenditure account. Science and Transport Progress, (36), 318–324. https://doi.org/10.15802/stp2011/9336 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue No. 36 (2011): ISSUE 36 Section ECONOMICS AND МANAGEMENT License Copyright and Licensing

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