Швецов, В.Д. Метод «соотнесения» при описании взаимосвязей между стоимостными ресурсами
коммерческого предприятия / В.Д. Швецов . - DOI 10.52957/22213260_2022_9_42. - Текст : электронный // Теоретическаяэкономика. - 2022 - №9. - С.42-56. - URL: http://www.theoreticaleconomy.ru (Дата публикации: 30.09.2022)DOI: 10.52957/22213260_2022_9_49
THE METHOD OF «MATCHING RESURCES» IN DETERMINIHG THE PROFIT AND
VALUE OF A COMMERCIAL ENTERPRISE.
Shvetsov Dmitriy Victorovich.
Director OOO «Selinvest» Kurgan aria. Russian Federation.
academic degree: no
academic title: no
Abstract: In this paper, we propose a new theoretical approach to the description of the cost structure of commercial enterprises and a method for determining their profit and value at a given date. For this approach, it was necessary to revise previously used concepts and introduce new theoretical tools. At the same time, this theoretical approach turned out to be compact and quite simple to present. The theory will be especially useful for aspiring entrepreneurs and small businesses. The purpose of the study: to supplement the existing possibilities of depicting the relationships between the cost resources of the enterprise and the methods of determining its value. The idea of the approach is to show the dynamic correspondence of the general resources (including the total debt that affects the category of economic solvency) to the components of the enterprise, represented in the form of active resources, which participate in the constant creation of value added and inactive resources that do not create added value and at the same time reduce the cost of the enterprise. Graphical representation of the resulting decomposition components based on an equation having the form: D│s = A + P – allows you to reveal the cost resources of a commercial enterprise at a new level of in formativeness and determine its value. According to the results of the s ... Читать далее