+7 925 966 4690, 9am – 6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

The capitation method of economic examination of biological assets

ISSUE 3, MARCH 2025

Received: 13 February 2025

Accepted: 24 February 2025

Available online: 13 March 2025

Subject Heading: CONTROL AND AUDIT

JEL Classification: М42

Pages: 100-116

https://doi.org/10.24891/ia.28.3.100

Gamlet Ya. OSTAEV Udmurt State Agricultural University (UdSAU), Izhevsk, Udmurt Republic, Russian Federation
ostaeff@yandex.ru

https://orcid.org/0000-0003-0869-7378

Svetlana V. KOZMENKOVA National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
skozmenkova@yandex.ru

https://orcid.org/0000-0002-1105-5790

Grigorii R. ALBOROV Udmurt State Agricultural University (UdSAU), Izhevsk, Udmurt Republic, Russian Federation
g.r.alborov@mail.ru

ORCID id: not available

Oksana O. ZLOBINA Udmurt State Agricultural University (UdSAU), Izhevsk, Udmurt Republic, Russian Federation
oksamari1@gmail.com

https://orcid.org/0000-0002-5111-6543

Elena V. ZAKHAROVA Udmurt State Agricultural University (UdSAU), Izhevsk, Udmurt Republic, Russian Federation
elenazevzaharova@mail.ru

https://orcid.org/0000-0002-1111-5765

Subject. This article deals with the issues of effective implementation of economic examination of biological assets using new approaches.
Objectives. The article aims to develop theoretical and methodological aspects of the economic examination of biological assets and methodological approaches to the evaluation of biological assets in the course of economic examination, as well as develop a set of measures and actions in terms of economic examination in the evaluation of biological assets.
Methods. For the study, we used analysis and synthesis, modeling, and abstraction.
Results. The article formulates and applies a new term Capitation method and proposes stages and sequential actions for the valuation of biological assets using this method.
Conclusions. The capitation method of economic examination helps more accurately determine the economic value of biological assets, taking into account the unique productivity opportunities (breed qualities, high-yielding varieties and other features) and the current market situation.

Keywords: assessment, biological assets, economic examination, expert-based approach, capitation method

References:

  1. Ostaev G.Ya., Zlobina O.O., Khosiev B.N. [Judicial economic expertise: financial analysis of property and property rights of the debtor]. Vestnik Moskovskoi akademii Sledstvennogo komiteta Rossiiskoi Federatsii = Bulletin of Moscow Academy of Investigative Committee of the Russian Federation, 2022, no. 1, pp. 119–132. URL: Link (In Russ.)
  2. Kozmenkova S.V., Alborov R.A. [Project structure of financial statements: Comparative analysis and recommendations for improvement]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2023, vol. 26, iss. 2, pp. 216–240. (In Russ.) DOI: 10.24891/ia.26.2.216
  3. Kozmenkova S.V., Igilik U. [Statement of financial position as an information base for financial and economic examination in Russia and Mongolia]. Daidzhest-Finansy = Digest Finance, 2024, vol. 29, iss. 1, pp. 57–71. (In Russ.) DOI: 10.24891/df.29.1.57 EDN: LIZRPA
  4. Alborov R.A., Dzhikiya M.K. [Applied qualimetry in agricultural accounting]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 2024, no. 4, pp. 44–50. (In Russ.) EDN: LPMZYD
  5. Alborov R.A., Kozmenkova S.V., Dzhikiya M.K. [Qualimetric accounting for agricultural products, land and biological assets]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2023, vol. 26, iss. 7, pp. 754–768. (In Russ.) DOI: 10.24891/ia.26.7.754 EDN: VHOTNI
  6. Alborov R.A., Kozmenkova S.V., Alborov G.R., Dzhikiya M.K. [Assessing the state and need for standardization of accounting for biological assets and results of their biotransformation]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2024, vol. 23, iss. 2, pp. 204–222. (In Russ.) DOI: 10.24891/ea.23.2.204 EDN: QHCXEL
  7. Khoruzhii L.I., Katkov Yu.N., Katkova E.A. et al. [The use of an indicative method to identify threats and risks to the financial security of an organization]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2024, no. 1, pp. 6–16. (In Russ.) DOI: 10.33920/sel-11-2401-01 EDN: PGSPCE
  8. Khoruzhii L.I., Katkov Yu.N., Titova V.A. [Management control in the accounting and analytical system of agro-formations]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2022, no. 1, pp. 56–70. (In Russ.) DOI: 10.33920/sel-11-2201-05 EDN: QRMVTH
  9. Khosiev B.N., Ostaev G.Ya., Basieva L.V. [Economic security: control, expertise, investigation of financial and economic crimes]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2024, no. 2, pp. 112–121. (In Russ.) DOI: 10.33920/sel-11-2402-05 EDN: MFIGZM
  10. Khosiev B.N., Ostaev G.Ya., Zlobina O.O. [Step-process control accounting of costs for growing grain crops]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2024, no. 3, pp. 156–165. (In Russ.) DOI: 10.33920/sel-11-2403-02 EDN: ATWJUD
  11. Alborov R.A., Dzhikiya M.K., Alborov G.R., Zakharova E.V. [Control and analysis of the cost recovery of energy and the fair value of agricultural products]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2024, no. 6, pp. 382–389. (In Russ.) DOI: 10.33920/sel-11-2406-01 EDN: NZAOKN
  12. Ostaev G.Ya., Kozmenkova S.V., Zakharova E.V., Alborov G.R., Zlobina O.O. [Organization and techniques of economic expert analysis of biological assets: Some particularities]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2025, vol. 28, iss. 1, pp. 100–118. (In Russ.) DOI: 10.24891/ia.28.1.100

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

ISSUE 9
SEPTEMBER 2026

Archive

Видите ошибку в отчестве? Отключите перевод, это английская версия сайта!