Value Added from the Perspective of Econophysics

Ihor Hurnyak; Nataliya Struk; Aleksandra Kordonska

doi:10.18778/1508-2008.24.35

Autor

Ihor Hurnyak Associate Professor, Ivan Franko National University of Lviv, Faculty of International Relations, Department of International Economic Analysis and Finance, Lviv, Ukraine https://orcid.org/0000-0003-0926-2456
Nataliya Struk D.Sc., Professor, Ivan Franko National University of Lviv, Faculty of Economics, Department of Accounting and Auditing, Lviv, Ukraine https://orcid.org/0000-0002-1933-265X
Aleksandra Kordonska Ph.D., University of Warmia and Mazury in Olsztyn, Institute of Political Science, Olsztyn, Poland https://orcid.org/0000-0002-5316-9630

DOI:

https://doi.org/10.18778/1508-2008.24.35

Słowa kluczowe:

rachunkowość, biznes, siły ekonomiczne, ekonomiczna wartość dodana, ekonofizyka

Abstrakt

PKB liczony metodą produkcyjną jest to suma wartości dodanej ze wszystkich gałęzi produkcji narodowej po odjęciu wartości dóbr pośrednich. Wartość dodana na poziomie makro zależy od efektywności biznesu – odzwierciedla bowiem wzrost wartości dóbr wytworzonych przez przedsiębiorstwa. Zgodnie z założeniami, rynek generuje tysiące wibrujących energii o różnych częstotliwościach, pochodzących od innych przedsiębiorstw. Celem niniejszego opracowania jest zatem zbadanie możliwości wykorzystania ekonofizyki jako podejścia do oceny biznesu z punktu widzenia interakcji pomiędzy siłami ekonomicznymi. W związku z tym, zaproponowaliśmy rozumieć pod pojęciem „wartość dodana” pewną ilość energii skumulowanej przedsiębiorstw pochodzącej z interakcji podstawowych sił ekonomicznych i sił wibrujących (informacji przedstawionych w sprawozdaniu finansowym). W drodze modelowania regresyjnego ujawniliśmy wpływ podstawowych sił (tj. dług i rynek finansowy) oraz wibrujących (tj. zobowiązania, należności, zapasy) na ekonomiczną wartość dodaną, poddając analizie rynek Stanów Zjednoczonych, Europy oraz rynki wschodzące. Otrzymane wyniki potwierdzają trafność i stosowność wykorzystania ekonofizyki jako podejścia do szacowania ekonomicznej wartości dodanej.

Pobrania

Brak dostępnych danych do wyświetlenia.

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