ECONOMIC POWER IN THE SYSTEM OF INDICATORS OF ACCOUNTING ACCOUNTS OF THE ENTERPRISE
Journal Title: Подільський вісник : сільське господарство, техніка, економіка - Year 2017, Vol 27, Issue
Abstract
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 value.
Authors and Affiliations
T. I. Dziuba
Keywords
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