Sectorial Selling Product and Sectorial Operating Revenue: an Approach à la Leontief

Alessandra Cepparulo and Flavio Verrecchia ()
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Flavio Verrecchia: ESeC

JeSP, 2008, vol. 1, issue 2, 15-16

Abstract: [En] The main aim is to create a bridge between the typical aggregates of business account and the equivalent derived by the SNA. Using the I-O of Leontief model, the two business concepts of “sectorial selling product” and “sectorial operating revenue” will be expressed through the SNA aggregates. [It] L’obiettivo che ci si propone è quello di mettere in relazione gli aggregati tipici di un bilancio aziendale con i corrispondenti desumibili dalla contabilità nazionale. A tal fine, usando il modello Input-Output di Leontief, si procederà a definire, in termini di contabilità, due concetti tipicamente aziendali: la “produzione vendibile” settoriale ed i “proventi netti” settoriali. [Fr] Le but principal est celui de mettre en relation les agrégats typiques d'un budget d'entreprise avec ses équivalents dans la comptabilité nationale. À tel fin, en employant le modèle I-O de Leontief, on procédera à définir, en termes de comptabilité, deux concepts typiquement d'entreprise: la «production sectorielle commercialisable» et le «chiffre d'affaires de secteur».

Keywords: Input-Output; Selling Product; Operating Revenue; Sector; Business (search for similar items in EconPapers)
JEL-codes: E0 M4 (search for similar items in EconPapers)
Date: 2008-10-31
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