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Назва: Economic accounting model of value added
Автори: Pankov, Dmitri
Kuhto, Julia
Ключові слова: capital
indicators of economic turnover
value added
organization’s disposable income
monetary backing
accounting
accounting analysis
Дата публікації: 2016
Видавництво: Тернопіль
Бібліографічний опис: Pankov, D. Economic accounting model of value added [Текст] / Dmitri Pankov, Julia Kuhto // Інститут бухгалтерського обліку, контроль та аналіз в умовах глобалізації : міжнар. зб. наук. пр. - 2016. - Вип. 1. - С. 22-31.
Короткий огляд (реферат): Introduction. From the point of view of the new institutional theory, the company is a broader concept than economic entity earns income for owners: it is viewed as a social and economic institution whose primary purpose is to contribute to the well-being of society. Institutional theory displays accounting for its social interpretation, explains the reasons for the expansion of the financial statements interested users list and consider the impact of the organization on the basis of the value added, the concept of which is inherently related to the theory of capital. Purpose is development of methods of economic accounting records, reporting and accounting analysis of value added (as well as other indicators of economic output — intermediate consumption, consumption of fixed capital disposable income of organization) in conjugation with stages of capital transformation, in context of real-cash collateral, as well as from the perspective of a differentiated approach to "filling" economic turnover indicators for the purpose of management at the micro and macro level. Methods. General scientific method of knowledge, analysis, synthesis, induction, deduction, scientific abstraction, logic synthesis, simulation, comparing, reasoning by analogy, a systematic approach. In our research, we decompose a new object of accounting (value added) to the stages of movement of capital. Our proposed method of accounting and financial reporting can track the formation and movement of value added along the entire chain of transformation of capital in the context of its cash collateral. We have developed the system of organization efficiency indicators based on value added. Results and discussion. The development of accounting techniques of economic accounting records, reporting and accounting analysis of value added (as well as other indicators of economic output — intermediate consumption, consumption of fixed capital disposable income of organization) in conjugation with stages of capital transformation, in context of real-cash collateral, as well as from the perspective of a differentiated approach to "filling" economic turnover indicators for the purpose of management at the micro and macro level, which significantly expands the information base of financial management and enables us to establish convergence in the management of financial flows in various economic management levels.
URI (Уніфікований ідентифікатор ресурсу): http://dspace.tneu.edu.ua/handle/316497/17897
Розташовується у зібраннях:Інститут бухгалтерського обліку, контроль та аналіз в умовах глобалізації 2016 рік Випуск 1

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