Bulletin of
Vitebsk State
Technological
University

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abstract

The systems approach for the classification of incomes and costs of the business organization is suggested in this article. The system approach is based on special target of the classification for financial accounting, for fiscal accounting, for analysis of money flow, according to ISFA. The system of analytical codes for accounting of incomes and costs of the business organization is developed on its basis. The methodology of incomes and costs analysis in the extended circle of the accounting information is suggested. It allows controlling the tendencies in the shift of incomes and costs of the organization.