Methodological problems in accounts formation and tables of accumulation Cover Image

Методологически проблеми при формирането на сметка „бруто-натрупване" в системата на национални сметки
Methodological problems in accounts formation and tables of accumulation

Author(s): Paraskeva Dimitrova
Subject(s): Economy
Published by: Институт за икономически изследвания при Българска академия на науките

Summary/Abstract: The main purpose is to be pointed and solved some problems in forming of the accounts for the capital costs (for instance in ranging the process of accumulation by them) in the Bulgarian statistics at macro-level, based on the methodology of the European system for integrated accountancy. In connection with this, by preliminary formulation of some basic concepts, the methodology for creating the tables for “Gross accumulation of the main funds” and for the inventories of material working capital as well as some problems in reflecting the investments in the input-output table and in recalculation of indexes from the account for the capital costs.

  • Issue Year: 1997
  • Issue No: 1
  • Page Range: 53-74
  • Page Count: 22
  • Language: Bulgarian