Capital as a basis of account for comprehensive potential enterprise: theoretical aspects
Journal Title: Agricultural and Resource Economics: International Scientific E-Journal - Year 2016, Vol 2, Issue 3
Abstract
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 enterprises 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.
Authors and Affiliations
Inna Demjanyuk, Diana Vorobei
Keywords
Related Articles
- EP ID EP199597
- DOI -
- Views 98
- Downloads 0
Essence of category of «social responsibility» in the context of transformation of agricultural sector
The purpose of the article is to determine the category of «social responsibility», the study stages of its development in the context economic transformation and features levels of social responsibility. In the article...
Management of logistic systems agrarian enterprises
The most reserve containing directions of logistic systems’ and mechanism of exposure and maximal backlogs using as potential possibilities to improve end-points are determined. Classification of influence factors on eff...
Influence of integration on development of subjects of the agrarian sector of economy
Purpose. The purpose of article is to characterize theoretical aspects of development of integration processes in agricultural sector and the integrated agrarian formations; to reveal individual factors of influence on i...
The ensuring of the competitiveness of the enterprises through the strategic human resource management
The purpose of the article is to study the possibilities of ensuring competitiveness through the strategic human resource management. The study is based on the description of the necessity of strategic human resource man...
Efficiency of biological preparations in the biological agriculture on reclaimed lands of Volyn Poliss
The research results showed that the use of organic and mineral fertilizers in the grain – fodder crop rotation facilitates improving soil nutritive regime and increasing soil fertility by increasing the content of easy...