%0 Journal Article %T Modelling Capital Turnover for Application in Accounting 妙抉忱快抖我把抉志忘扶我快 抗把批忍抉抉忌抉把抉找忘 抗忘扭我找忘抖忘 忱抖攸 扭把我技快扶快扶我攸 志 忌批抒忍忘抖找快把扼抗抉技 批折快找快 %A Kaminskaya Tatyana G. %J Business Inform %D 2013 %I Kharkiv National University of Economics %X The article offers a complex mathematical model of an enterprise capital turnover with consideration of the time factor. It conducts analysis of studies and publications of domestic and foreign scientists on this subject. It uses differential dependencies between the studied indicators in the built model. It provides a decision of the differential equation of dependence of the capital on time at different levels of investments into equity. The model takes into consideration a possibility of investing a part of profit into means of production. The article considers fixed assets, number of employees and volume of production of the agrarian sector of Ukrainian economy as an example of effectiveness of the use of capital. It shows that the real growth of production (3% per annum) is explained by restructuring of production connected with reduction of a number of employees. Namely the process of restructuring ensures growth of the volume of production. As regards fixed assets, their contribution is positive but insignificant, which is explained by the absence of systematic depreciation of worn-out and outmoded means of production. 圾 扼找忘找抆快 扭把快忱抖抉忪快扶忘 抗抉技扭抖快抗扼扶忘攸 技忘找快技忘找我折快扼抗忘攸 技抉忱快抖抆 抗把批忍抉抉忌抉把抉找忘 抗忘扭我找忘抖忘 扭把快忱扭把我攸找我攸 扼 批折快找抉技 扳忘抗找抉把忘 志把快技快扶我. 妤把抉志快忱快扶 忘扶忘抖我戒 我扼扼抖快忱抉志忘扶我抄 我 扭批忌抖我抗忘扯我抄 扭抉 忱忘扶扶抉抄 找快技忘找我抗快 抉找快折快扼找志快扶扶抑抒 我 戒忘把批忌快忪扶抑抒 批折快扶抑抒. 圾 扭抉扼找把抉快扶扶抉抄 技抉忱快抖我 我扼扭抉抖抆戒批攻找扼攸 忱我扳扳快把快扶扯我忘抖抆扶抑快 戒忘志我扼我技抉扼找我 技快忪忱批 我扼扼抖快忱批快技抑技我 扭抉抗忘戒忘找快抖攸技我. 妤把我志快忱快扶抉 把快扮快扶我快 忱我扳扳快把快扶扯我忘抖抆扶抉忍抉 批把忘志扶快扶我攸 戒忘志我扼我技抉扼找我 抗忘扭我找忘抖忘 抉找 志把快技快扶我 扭把我 把忘戒扶抉技 批把抉志扶快 我扶志快扼找我扯我抄 志 抗忘扭我找忘抖. 圾 技抉忱快抖我 批折找快扶忘 志抉戒技抉忪扶抉扼找抆 扶忘扭把忘志抖快扶我攸 折忘扼找我 扭把我忌抑抖我 扶忘 我扶志快扼找我把抉志忘扶我快 志 扼把快忱扼找志忘 扭把抉我戒志抉忱扼找志忘. 圾 抗忘折快扼找志快 扭把我技快把忘 改扳扳快抗找我志扶抉扼找我 我扼扭抉抖抆戒抉志忘扶我攸 抗忘扭我找忘抖忘 把忘扼扼技忘找把我志忘攻找扼攸 抉扼扶抉志扶抑快 扼把快忱扼找志忘, 抗抉抖我折快扼找志抉 把忘忌抉折我抒 我 抉忌抓快技 扭把抉我戒志抉忱扼找志忘 忘忍把忘把扶抉忍抉 扼快抗找抉把忘 改抗抉扶抉技我抗我 孝抗把忘我扶抑. 妤抉抗忘戒忘扶抉, 折找抉 把快忘抖抆扶抑抄 把抉扼找 扭把抉我戒志抉忱扼找志忘 (3% 志 忍抉忱) 抉忌抓攸扼扶攸快找扼攸 把快扼找把批抗找批把我戒忘扯我快抄 扭把抉我戒志抉忱扼找志忘, 扼志攸戒忘扶扶抉抄 扼 批技快扶抆扮快扶我快技 抗抉抖我折快扼找志忘 把忘忌抉折我抒. 妒技快扶扶抉 扭把抉扯快扼扼 把快扼找把批抗找批把我戒 %K accounting %K modelling %K capital turnover %K investments %K depreciation %K innovations %K 忌批抒忍忘抖找快把扼抗我抄 批折快找 %K 技抉忱快抖我把抉志忘扶我快 %K 抗把批忍抉抉忌抉把抉找 抗忘扭我找忘抖忘 %K 我扶志快扼找我扯我我 %K 忘技抉把找我戒忘扯我攸 %K 我扶扶抉志忘扯我我 %U http://www.business-inform.net/pdf/2013/7_0/256_263.pdf