Teoria ruchu okrężnego i obrotu kapitału w ujęciu modelu ewidencyjnego

Abstract

The aim of this article has been, on the one hand, to make an attempt at elaborating a project of the recording model on the basis of the circular movement formula presented in the Marxist theory of capital turnover and, on the other hancj, to prove that such a project properly adapted may present a big practical value as a basis for constructing the Information system of accounting for purposes of management of the socialist enterprise. A direct inspiration for elaborating a project of the model was a thesis, known from the economic literature, saying that a basis for any economic recording, including accounting, should be the Marxist formula of the circular movement of capital (or social funds) in its adaptation to conditions of the socialist economy, or also in the general suprapoIiticaI sense - of savings of the environment engaged In the form of production resources in productive processes of relatively separated economic systems. In the construction assumptions of our project of the model, we have been guided by a statement that the recording model by its very nature should be performing the function of a research tool serving the needs of formulating and developing the general theory of accounting and improving practical aspects of the recording-informative system of accounting in enterprises. Moreover, It has been assumed that each recording model regardless of differences In its construction must comprehensively reflect the assets of a given economic subject, changes occurring in It, as well as costs and revenues of its activity.