Methodical Approaches for the Calculation of Indicators of Financial Flows in the Household Sector

• Autorzy: Tetiana Motoryna

Warianty tytułu

Metodyczne podejście do obliczania wskaźników finansowych w sektorze gospodarstw domowych

• Języki publikacji: EN

Abstrakty

EN

The article presents the concept of financial flows of economic value, the flows that reflect changes in economic value, and the accounting rules applied to the recording of financial flows. The requirements and methodical approaches for the calculation of indicators of financial flows in the household sector of the Ukrainian economy are considered. A definition of financial flows in the household sector are considered. Methodology of System of National Accounts in the part of financial flows and liabilities of households are used. Financial flows and liabilities of households and their estimation is carried out. The concepts of stocks and flows, and the development of the rules for recording the changes in their economic value as part of the System of National Accounts are considered. An estimate of the level and dynamics of the currency indexes of financial flows in the household sector of the Ukrainian economy is provided.(original abstract)

Wymagania i metodyczne podejście do obliczania wskaźników przepływów finansowych w sektorze gospodarstw domowych ukraińskiej gospodarki są uważane za istotne z punktu widzenia zachowania ich siły nabywczej. Autorka prezentuje w artykule metodyczne podejście do oceny sytuacji finansowej gospodarstw domowych na Ukrainie.(abstrakt oryginalny)

Słowa kluczowe

EN

Households; Budgets of households

PL

Gospodarstwa domowe; Budżet gospodarstwa domowego

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2015
• Numer: nr 375 Quantitative Methods in Accounting and Finance
• Strony: 77--85

Twórcy

autor

Tetiana Motoryna

• Taras Shevchenko National University of Kyiv, Ukraine

Bibliografia

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Identyfikatory

DOI

10.15611/pn.2015.375.09