Questions of the Economic Activity Analysis in the Scientific Work of Prof. Kosta Pergelov

Rositsa Ivanova ()
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Rositsa Ivanova: University of National and World Economy, Sofia, Bulgaria

Nauchni trudove, 2022, issue 4, 67-78

Abstract: Prof. Kosta Pergelov is a distinguished Bulgarian scientist in the field of accounting science, the theory and practice of accounting. In his researchers, Prof. Pergelov focuses on the theory of accounting as a higher form of specific knowledge, which is subject to the public development laws. In the light of this position, he underlines that one cannot go deeper to the heart of the processes and phenomena that are subject to research, if they do not know the general laws for development of nature and society. This makes Prof. Pergelov to involve in his researches those formulations of the general theory of knowledge that find their application in the accounting theory and increase its value and usefulness for the management of enterprises and economy of the country. In his scientific works and researches, Prof. Pergelov tackles a number of questions of the theory and practice of the economic activity analysis. The objective of this publication is to present the reasoning and views of Prof. Pergelov in this field of scientific knowledge – the economic activity analysis. Furthermore, they can be defined as fundamental and totally applicable in the existing conditions of the market economy. This publication systemizes some scientific formulations in the works of Prof. Pergelov on the questions of enterprises’ economic activity analysis. It summarizes a number of his thoughts and arguments that are crucial for the development of the theory and practice of the economic activity analysis, such as: the nature of economic activity analysis and its information provision; the use and efficiency of use of enterprise’s manufacturing resources; cost of industrial products and its components; profit; rate of return; financial position of enterprises, etc.

Keywords: Pergelov; scientific work; analysis; theory; practice (search for similar items in EconPapers)
JEL-codes: M49 (search for similar items in EconPapers)
Date: 2022
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