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Електронний архів Житомирського державного технологічного університету
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| Title |
????? ?? ????? ????????????: ????????? ????? ? ????? ????????? ???????? ????????
Rent as an income of the company: accounting dimension within the concept of sustainable development |
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| Creator |
??????, ?.?.
???????, ?.?. Osadcha, T.S. Shapoval, T.? |
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| Subject |
?????? ????????
????? ???? ????? ??????? ????? ?????????????? ????? ????? sustainable development rent types of rent rental income accounting for rent |
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| Description |
????????? ????????????? ????????? ????????? ???????? ????????, ?? ??????? ?? ???????? ??????????? ?? ???????? ??????????????? ?????? ?? ?????????? ?????????? ???????? ??????. ?? ?????? ??????????? ?????? ????? ????????? ????? ???????? ??????????????? ??????, ?? ?????? ??????????? ?????????? ???????? ???????? ????????? ?? ?????? ???????, ??? ? ????? ? ??????. ?????????????? ???????? ??????? ????? ?? ???????????, ?? ???? ?????? ???????? ????????. ??????????? ???????????? ????? ????? ? ????? ?? ???????????? ? ??????????????? ?????? ??? ??????? ????????? ?????????? ?????????????? ?????????. ?????????? ??????????? ??????? ???????, ?????????? ????????? ????? ?????. ????????? ??????? ????????? ???? ?????????? ?? ???????????? ???????????? ?????? ? ??????? ????? ?? ?????- ?? ?????????? ?????????. ?????????, ?? ????? ? ???????? ??????????????? ?????? ?? ?? ???? ???? ?? ??????????? ? ????????? ???????, ???? ????????????? ???????? ??????????????? ?????? ????? ???????? ? ?? ????????????.
The article outlines the relationship between the components of the concept of sustainable development, which affects the construction of organization and methods of accounting and provides the expansion of accounting objects. Based on a study of the theory of rent the composition of accounting objects has been expanded, which can provide achievement of sustainable economic development both in a particular country and in the whole world. The classical essence of rent has been analyzed and it was determined that rent generates income for owner. The article summarizes the classification of rent for its reflection in accounting to provide management personnel with detailed information. The regulation of rental income, taking into account classic division of rent, has been researched. The main provisions of the importance and the need of reflection of income in form of rent on micro and macro level of the economy have been outlined. It was determined that rent is the object of accounting and it has to be reflected in the accounting system, that is why based on its classification the methods of accounting for rent have been proposed. |
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| Date |
2016-04-12T06:59:54Z
2016-04-12T06:59:54Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2733
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(30)
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| Publisher |
????
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