Тип публикации: статья из журнала

Год издания: 2017

Идентификатор DOI: 10.5593/sgemsocial2017/13/s03/031

Ключевые слова: triple-entry bookkeeping, double-entry bookkeeping, value accounting, accounting of capital, economic value added (EVA), экономическая добавленная стоимость (EVA), тройная бухгалтерия, двойная бухгалтерия, учет стоимости, учет капитала

Аннотация: Double-entry bookkeeping system has many information restriction: it does not allow recording an inflation impact or systematize several valuations of the same object; it does not disclose the external and internal environmental factors influencing a business activity, financial results and wealth of the companies. One of the perspПоказать полностьюectives for transforming the double-entry accounting was developed by Yuji Ijiri in the 1980s. The triple-entry system is based on extension of double-entry system, when a fundamental equation of the dynamic balance which includes two groups of accounts – stock accounts of assets and liabilities and dynamic accounts of income and expense is added by a third group of accounts, named accounts of force. The article proves a possibility of the triple-entry bookkeeping designed by Y. Ijiry to be integrated with the value-based management (VBM) technologies through the example of the Russian enterprises in the space industry. I have used the case of economic added value (EVA) for the civilian spacecraft (satellite) and its changes due to the factors of innovation in the production process. The proposed methodology will systematically and comprehensively disclose the elements of the company's value indicators and factors affecting them in the management accounting.

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Журнал: SGEM International Multidisciplinary Scientific Conference on Social sciences and Arts

Выпуск журнала: 1-3

Номера страниц: 241-248

ISSN журнала: 23675659

Место издания: София

Издатель: Общество с ограниченной ответственностью СТЕФ92 Технолоджи


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