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Finance and Credit
 

Methodological issues of non-economic forms of capital

Vol. 19, Iss. 31, AUGUST 2013

Available online: 23 August 2013

Subject Heading: ESTIMATED BUSINESS

JEL Classification: 

Kharin A.G. PhD in Economics, Associate Professor, the Department of Financial Management, the Baltic Institute of Economics and Finance (Kaliningrad)
agkharin@yandex.ru

Value of the company is the result of the interaction of the two main forms of capital: financial and property, which has a clear market assessment, and non-produced non-financial capital, the cost of which is hidden. If concerning an assessment of economic forms of the capital reach consensus, measurement of other its component causes difficulties. The problems are considered and the directions of improvement of methodical providing an assessment of not economic components of the capital of the company as parts of the concept of management by cost are offered.

Keywords: value-based management, capital, methods of valuation

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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