Portfolio investment

Like direct investments, portfolio investments are a form of international capital flows, which is reflected in the balance of payments. Portfolio investment is a group of balance of payments items showing the relationship between residents and non-residents in connection with the sale of financial instruments that do not give the right to control the object […]

Budgetary efficiency of the project

Indicators of budget efficiency reflect the impact of project implementation on revenues and expenditures of the republican and local budgets. The main indicator of the budget efficiency of the project is the budget effect, which is used to justify the state support measures laid down in the draft. For step t, the fiscal effect B(t) […]

Costing of production and price

At industrial enterprises, various methods of calculating the cost of production are used, These are methods of direct accounting, calculation-analytical, parametric, cost exclusion, coefficient and combined. The direct accounting method is used in determining the cost of homogeneous products (coal, ore, potash salt, etc.). Costs per unit of output are determined by dividing the total […]

Classification of production costs (works, services)

The heterogeneity of the costs included in the cost of production, by composition, economic purpose, role in the manufacture and sale of products causes the need for their classification. It is important for improving accounting, planning, identifying ways and reserves to reduce the cost of production. Grouping of costs by economic elements is made on […]