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Accounting of not economic capital forms in practice of financial management

Vol. 20, Iss. 19, MAY 2014

Available online: 11 May 2014

Subject Heading: Financial management

JEL Classification: 

Pages: 57-62

Kharin A.G. Baltic Institute of Economy and Finance, Kaliningrad, Russian Federation

The article studies the problems and possibilities of reflection in corporate financial statements of not economic forms of capital. The author offers the ways of accounting of this fundamental factor allowing increasing quality of management firm. The paper concludes that expediency of use of the approach based on an integrated indicator of company value.

Keywords: management on basis of cost, company capital, valuation techniques


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