While the national income and GNP, state budget and balance of payments accounts record cash and material resource flows, the cash accounts are inventory accounts. Thus, the SNA accounts may reflect: Flows, which determine the activities of a given institutional unit for a certain period of time. Flows are carried out through operations and can […]
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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 […]
The concept, essence and types of national planning
One of the main achievements of human civilization is the systematic development of society. It is planning that allows you to clearly organize, comprehensively justify and coordinate the activities of all parts of the economic system of society in order to achieve this goal. Planning can be seen as a specific form of social practice […]
Modern theories of international trade
Modern theories of international trade either develop the principles of classical theories, extending them to a greater number of goods, countries and factors of production, or study individual aspects of international trade that, for whatever reason, have remained unexplained by classical theories. One group of recent theories considers international trade mainly from the supply side […]
M&A Strategy
A merger is an association of approximately equal partners, as a result of which a newly created company receives a new name. In a takeover, a larger company acquires and integrates the smaller company’s business into its structure. The distinction between mergers and acquisitions is determined by ownership, management control, and financial agreements, not by […]