CAPITAL AS A BASIS OF ACCOUNT OF AGGREGATE POTENTIAL OF AN ENTERPRISE: THEORETICAL ASPECTS
Анотація
The purpose of this research paper is the formation of a practical definition of capital. The article explored historical interpretation of the concept of capital as an object of accounting, defined as the aggregate capital potential of the enterprise , that represents an accounting form their own sources of enterprise s proved his capacity for self-expansion. The science of the capital develops in the context of changes historical epochs, the evolution of society and global economy, the emergence and spread of new methods. Analyzing the economically proved opinions and has already existing positions, we offer supplement the most objective definition of capital, given its theoretical justification of the most effective practical implementation. Taking into consideration the views of scientists and economic approach by output equations we have found that it is possible differently to interpret the concept of capital, but with the main components and process ownership. The accounting this aspect of capital – the difference between total assets of the company and its obligations backed by legal, that the sources of these assets. Received scientific results form the foundation carrying out further scientific studies.
Класифікація
Рецензії (0)
Написати рецензіюРецензій ще немає. Будьте першим!
Схожі роботи
Economic Policy of Industrial Development and Investment Approach to the Analysis of the National Economy
Схоже за: Economic Issues in Ukraine · Economic and Business Development Strategies · Economic Development and Digital Transformation
APPLICATION OF TURBULENT APPROACH TO THE KNOWLEDGE OF THE ECONOMIC SYSTEMS
Схоже за: Economic Issues in Ukraine · Economic and Business Development Strategies · Economic Development and Digital Transformation
The expediency of vertical integration: synergy approach arguments
Схоже за: Economic Issues in Ukraine · Economic and Business Development Strategies · Economic Development and Digital Transformation
Organizational development of large-scale economic and production systems: maintaining sustainability and institutionalization of interaction
Схоже за: Economic Issues in Ukraine · Economic and Business Development Strategies · Economic Development and Digital Transformation
Problems of identification of the concept of technology transfer: economic and legal aspect
Схоже за: Economic Issues in Ukraine · Economic and Business Development Strategies · Economic Development and Digital Transformation
MANAGEMENT OF PRODUCTION POTENTIAL CONSIDERING FACTORS OF FIXED ASSETS RENEWAL ON THE BASIS OF MODELING
Схоже за: Economic Issues in Ukraine · Economic and Business Development Strategies · Economic Development and Digital Transformation