GENERAL ECONOMIC APPROACH TO BASIS (SUBSTANCE) STUDY OF NON-PROFIT AND COMMERCIAL ENTERPRISES ACTIVITIES

  • Виктор Иванович Крышка Altai State University (Barnaul) Email: kryshka@mail.ru
Keywords: stocks, flows, liabilities/assets, funds and capital

Abstract

The article is devoted to the analysis of the main General economic system categories related to the study, research and presentation of materials that determine the basis (substance) of non-profit and commercial enterprises activities in modern market conditions. In particular, it discusses the “stock-flow” system, which is the starting point for the formation of liabilities / assets of enterprises, non-profit enterprises and capital of commercial enterprises. The article critically analyzes the need for allocation of non-current assets, proves that the basis of non-profit enterprises are funds with external sources of financing, while the substance of the commercial enterprises activities is capital. It is also emphasized that capital is not stuff, but a certain capitalist way of managing on the basis of funds, the purpose of which is to obtain net income in the all known forms: interest, profit, rent and entrepreneurial income, etc. The general and basic form of capital in a modern market economy is monetary, or rather, financial capital that generates interest, which regulates the basic micro and macroeconomic processes through interest rates.

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Published
2018-12-10
How to Cite
1. Крышка В. И. GENERAL ECONOMIC APPROACH TO BASIS (SUBSTANCE) STUDY OF NON-PROFIT AND COMMERCIAL ENTERPRISES ACTIVITIES // Economics Profession Business, 2018. Vol. 4. № 4. P. 35-44. URL: http://journal.asu.ru/ec/article/view/201851.
Section
ЭКОНОМИЧЕСКИЕ НАУКИ