This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to...

This paper offers a stylized model in which an agency is in charge of investing in road capacity and maintain it but cannot use the capital market so that the only sources of funds are the toll revenues. We call this the strict self-financing constraint in opposition to the traditional self...

This paper proposes a new method for measuring the degree to which the domestic capital stock is self-financed. The main idea is to use the national accounts to construct a self-financing ratio, indicating what would have been the stock of tangible capital supported by actual past national...

Наличие различных возможностей в достижении экономического роста и активизации инвестиционных процессов на уровне регионов усложняется пространственной...

The users of the financial statements have long been limited to perusing the loss and profit account to find out information about the accounting result. It has been considered the most significant indicator to measure the performance of a company, without taking into account, however, the...

В статье представлен анализ проблем развития лесного хозяйства, на основании которого выделены принципы стратегического планирования деятельности...

Статья посвящена проблеме кредитного обеспечения инвестиционноинновационных процессов регионов России. Рассмотрена тенденция объема инвестиций...

В статье рассматриваются возможности применения самофинансирования как основного инструмента обеспечения инновационного развития хозяйствующих субъектов...

The aim of our research is to study the relationship between the level of fiscal management through tax benefits realised by reinvested earnings and corporate value. We used theoretical arguments inspired by the hierarchical theory of financing where the management decision to tax relief through...