R accounting economics foundation (3)

Enterprises engaged in activities is the allocation of resources, optimize the allocation of resources accumulated through their own values, can not optimize the allocation of resources companies will lose their value, and ultimately survive.
R reflects the enterprise resource allocation accounting process, measured the effectiveness of configuration activities, relying on networks of science, reject the traditional accounting assumptions, objectively reflect the owners and workers together to create business value in reality.
Example: 1 million in cash equity financing. 200 000 purchase cash back products 210 000 (with discounts), while recovery of goods sold 150,000 170,000 payment in cash.

(1) financing 1 million.

N = (S, T; F)
S = (s0); s0 = cash
T = (t0); t0 = equity financing or shareholder
F = ((t0, s0)); (t0, s0) = equity financing process or cycle
危 = (N, K, W, M, V)
K = (k0); K value is tentatively scheduled for infinity.
W = (w0); w0 = 100
M = (m0); m0 = 100
V = (v0); v0 = 100;

Resource allocation process view:



(2) connected to the step, to pay back the cash purchase of goods 200 000 210 000 (with discounts), while recovery of goods sold 150,000 170,000 payment in cash.

N = (S, T; F)
S = (s0, s1); s1 = commodities
T = (t0, t1, t2); t1 = Procurement; t2 = sales
F = ((t0, s0) (s0, t1) (t1, s1) (s1, t2) (t2, s0))
(S0, t1), (s1, t2) = pay, transferring
(T1, s1), (t2, s0) = acquisition, revenue
危 = (N, K, W, M, V)
K = (k0, k1)
W = (w0, w1, w2, w3, w4)
w1 = 20; w2 = 21; w3 = 15; w4 = 17
M = (m0, m1, m2)
m0 = 100-20 = 80; m1 = 21-15 = 6; m2 = 17
V = (v0, v1, v2)
v0 = 100; v1 = 21-20 = 1; v2 = 17-15 = 2

Resource allocation process view:



M = m0 + m1 + m2 = 80 +6 +17 = 103
V = v0 + v1 + v2 = 100 +1 +2 = 103
R accounting identity: M = V = interest in the stock of the resource stock


The value of business owners and workers is a step by step through optimizing the allocation of resources to accumulated results.
From the graph you can see, business interests = owner's equity + labor rights






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