Economic content and structure of resource potential of corporations: accounting demension

Шевченко, Любов Ярославівна and Shevchenko, Liubov (2017) Economic content and structure of resource potential of corporations: accounting demension. Торгівля і ринок України, 2 (42). pp. 86-97. ISSN 2079-4762

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Abstract

The objective of the study is to provide scientific substantiation of theoretical positions and the development of practical recommendations for determining the economic content and structure of the resource potential of corporations in the accounting dimension and improvement of organizational and methodological provision of corporations resource potential accounting, research of economic content and structure of the resource potential of the corporation. The methodological basis of the research is general scientific and special methods of cognition. The methods of theoretical generalization, grouping and comparison are used to clarify and deepen the economic and legal essence of the resource potential of the corporation. Bibliometric and bibliographic methods are used in identifying problem issues in the accounting of resource potential of corporations. Methods of concretization, dialectical method, analysis, synthesis, abstraction are the basis for improving the organizational and methodological provisions of the accounting of resource potential of corporations. Graphical method is used for visual representation of statistical data. The structure of the resource potential and the corresponding transformation of its components as objects of accounting which allows to form a complex methodology of accounting of resource potential in the integrated computer information system of the corporation on the basis of the definition of the subsystems of the accounting of the resource potential with the corresponding modules is determined. The interpretation of the concept of "resource potential of the corporation" from two positions is improved. In the context of general economic theoretical understanding, the resource potential of the corporation is defined as the ability of the corporation to achieve the maximum economic and social effect on the basis of transformation and generation of resources of the members of the association. For accounting, the resource potential of the corporation is a collection of available material, intangible, financial, labor resources of the members of the association, which characterizes the ability of the corporation to receive future economic benefits when using them.

Item Type: Article
Uncontrolled Keywords: інтеграція, інтегровані комп’ютерні інформаційні системи, ідентифікація, корпорація, корпоративне управління, корпоративні права, ресурсний потенціал
Subjects: Research materials > Journal articles > Economics
Research materials > Journal articles
Academic journals of DonNUET > Trade and Market of Ukraine
Divisions: Academic journals of DonNUET > Trade and Market of Ukraine
Depositing User: Адміністратор репозиторію
Date Deposited: 09 Jun 2018 09:10
Last Modified: 19 Jul 2019 06:59
URI: http://elibrary.donnuet.edu.ua/id/eprint/456

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