Theoretical and methodological approaches to determination of economic nature of costs

У cтатті проведений загальний аналіз теоретичних підходів до визначення економічної сутності витрат з різних джерел, публікацій вчених, науковців та дослідників. Розглянуто економічну сутність та розмежування понять «витрати», «затрати», «видатки», «платежі».The research of theoretical and methodological approaches to determining the economic costs essence. In this article has need a brief description of the work performed. The article reviews the evolution of knowledge about the costs and the historical aspect of understanding the nature of expenses. The analysis of the development of approaches to understanding the category of "costs" from the standpoint of economic theory. An economic substance of definitions costs has been presented. The analysis of modern ways concerning understanding of the economic substance of costs which relies on different views concerning economic and industrial process has been held. The variations of terms has been proceeded: costs, expenses, charges, fees, payments. According to the research of evolution theory of costs has been determined the transformation of costs deep meaning at the process of social-economic relations development. Proven, the modern point of views oriented on resource supply of production processes and costs generation