ECONOMIC POWER IN THE SYSTEM OF INDICATORS OF ACCOUNTING ACCOUNTS OF THE ENTERPRISE
Keywords:
economic power, economic potential, enterprise power, value added, accounting and information systemAbstract
The research is devoted to the identification of the category "economic power" through the information resources of accounting accounts. It is proved that the starting base for the formation of economic power of the enterprise is the elements of added value, which include distributed depreciation of non-current assets, employee income, social costs, tax payments, net financial result, change in utility and non-returnable assets, increase in the value of business reputation of the enterprise. The article describes the methodical approaches to the economic power of the enterprise through the created value added, however, it can be calculated only after the adaptation of indicators according to Ukrainian standards of accounting to international and European, which provides investors with objective information about the investment attractiveness of business entities, their competitiveness and market valueReferences
Anikin, A.V. (1985). Junost' nauki: Zhizn' i idei myslitelej–jekonomistov do Marksa [Youth of science: Life and ideas of thinker-economists to Marx (4th ed.)]. Moskow : Politizdat. [in Rus.]
Holov, S.F. (2004). Upravlinskyi oblik [Management Accounting]. Kyiv: Lirba. [in Ukr.]
Economic Encyclopedia (Ed. L.I. Abalkin) (1999). Moscow: Economics. [in Rus.].
Kraevskiy V.M. (2010). Optymalna velychyna vytrat na zarobitnu platu yak rezultat analizu dodanoi vartosti [The optimal amount of wage costs as a result of the analysis of added value (Papers presented at the IV International Forum of Young Scientists)]. Kharkiv National Technical University named after Petr Vasylenko, Kharkiv. [in Ukr.]
Kraevsky, V.М. (2015). Oblik ahrarnoho potentsialu natsionalnoho bahatstva [Accounting of the agrarian potential of national wealth: monograph]. Kyiv : Vik prynt [in Ukr.]
Moroz, Yu. Yu. (2011). Oblikovo-informatsiina systema monitorynhu ekonomichnoho potentsialu pidpryiemstva : monohrafiia [Accounting and Information System for Monitoring the Economic Potential of the Enterprise]. Zhytomyr : Ruta. [in Ukr].
Vyner O. N. (1983). Kybernetyka [Cybernetics]. Moskow : Science [in Rus.]
Skvortsov, I.B., Zahoretska, O.Ia., & Balyk, U.O. (2013). Stratehichne tsinoutvorennia [Strategic pricing: Monograph]. Lviv: ZUCTS [in Ukr.]
Strumilin, S.G. (1954). K voprosu ob izmenenii narodnogo blagosostojanija [On the question of changing people's well-being]. Voprosy statistiki, 5, 12-28 [in Rus.]
Ulyanov, I.P., & Popova, L.V. (1999). Buhuchet. Posobie dlja buhgaltera i menedzhera [Accounting. Book for accountant and manager]. Moscow : Publishing house "Business-inform"
Yuryeva, T.V., Maryganova, E.A. (2008). Makrojekonomika [Macroeconomics. Educational-methodical complex]. Moscow: Publishing house "Business-inform" [in Rus.]
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2019 Podilian Bulletin: Agriculture, Engineering, Economics
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors contributing to Public Policy and Administration agree to publish their articles under a Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) License, allowing third parties to share their work (copy, distribute, transmit) and to adapt it, under the condition that the authors are given credit, and that in the event of reuse or distribution, the terms of this licence are made clear.