Kurgan, Russian Federation
The article discusses the "Graphic map of the enterprise" - an important and relevant theoretical tool for the study of such well-established concepts as the company's profit and the value of a commercial company. Over the past ten to fifteen years, significant events have taken place that characterize economic theory not from the positive side, incl. confirming the multiple statements of scientists - economists about the crisis in economics. The following fact can be cited as confirmation: economic practice has outstripped economic science, allowing to show the sold added value with an accuracy of up to a ruble or calculate the profit of an enterprise for a given specific point in time, and at the same time it does not operate at all with theoretical tools, such as unsold value added, active value added, passive value added, and the use of such “fundamental” concepts as asset and liability continues to be at the level of some economic phenomenon, without an appropriate formulaic justification in the practical activities of companies. This is, among other things, an indicator of the "isolation" of theory from practice. The situation when the accountant of another merchant came to the merchant with his debt book and checked two documents of different ownership was transformed into a certain idea of the “supernatural” origin of concepts, which made it possible to use them depending on the will of the explainer. The departure of economic practice far ahead of theory at the present time shows not only the gap between economic scientific institutions and the end users of accounting, but also contributes to the increase in costs associated with the use of non-scientific methods of theoretical economics in the transformation of such provisions into practice. The method "Graphic map of the enterprise" reasonably allows you to bring economic theory and economic practice to one, common, useful in both directions, denominator.
resource cost ratio, enterprise equation, dynamic means.
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