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Integrated Model For The Initial Measurement Of Assets Created In Enterprises

Author

Listed:
  • Mincho Minev

    (Varna University of Economics)

Abstract

The initial measurement of assets created in enterprises is among the most important, complex and difficult to solve issues, facing accounting regulators, scientists in the area of accounting and the accounting departments of companies. The aim of this article is to present an integrated model for the initial measurement of assets created in the enterprise. The application of the model put forward by the author will help achieve considerable improvement of the information on prime cost. This information could be used in at least two aspects. As a basis for adequate pricing and planning the overall activity of the enterprise. And, on the other hand, the detailed and accurate information on prime cost and its elements can serve as a basis for discovering and realizing the reserves for its optimization.

Suggested Citation

  • Mincho Minev, 2015. "Integrated Model For The Initial Measurement Of Assets Created In Enterprises," Business & Management Compass, University of Economics Varna, issue 3, pages 93-103.
    • Handle: RePEc:vrn:journl:y:2015:i:3:p:93-103
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    More about this item

    Keywords

    prime cost; costing; costing model; costing systems; initial measurement of production;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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