Assets as Accounting, Control and Analysis Objects: Ecology&Economic Identification and Interpretation
AbstractThe research of assets as the objects of accounting, control and analysis has been carried out according to V. Vernadsky who divided the business entities activity habitat into living, non-living and intelligent ones. It is for the first time when the ecological and economic asset identification and interpretation in the living area have been considered. For the purposes of defining the characteristics of accounting, control and analysis in the living area, its resources are divided into two groups. One group is proposed to comprise the absolute benefits including humus, grain, straw, livestock, manure, while the second one carries natural externalities, namely: solar energy, air, fresh water, water and upland biocenosis, insects as plants pollinators. The issues of usage of physical and economic accounting in living assets measuring, monitoring and analyzing have been raised. The problems of modern market and monetary paradigms provisions creating an adequate basis for up-to-date model of economic equilibrium have been highlighted. The new look at the nature of assets, their latest identification and interpretation as the objects of accounting, analysis and audit involves a change in the current paradigm of these functions in economic management. In this context substantiated the urgency of developing management system with accounting, control and analysis functions to meet up-to-date requirements have been substantiated. Having in view the urgency of the problems raised it is proposed to lay the approaches outlined as the basis for modification of international and national standards and other regulations governing business entities accounting, monitoring and analysis.
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Bibliographic InfoArticle provided by Institute of Accounting and Finance in its journal Accounting and Finance.
Volume (Year): (2013)
Issue (Month): 1 (March)
assets; resources; living matter; real good; natural externalities; accounting; control and analysis;
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