Integrated Model For The Initial Measurement Of Assets Created In Enterprises

Mincho Minev
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Mincho Minev: Varna University of Economics

Business & Management Compass, 2015, issue 3, 93-103

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.

Keywords: prime cost; costing; costing model; costing systems; initial measurement of production (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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