The capitation method of economic examination of biological assets

Subject. This article deals with the issues of effective implementation of economic examination of biological assets using new approaches. Objectives. The article aims to develop theoretical and methodological aspects of the economic examination of biological assets and methodological approaches to the evaluation of biological assets in the course of economic examination, as well as develop a set of measures and actions in terms of economic examination in the evaluation of biological assets. Methods. For the study, we used analysis and synthesis, modeling, and abstraction. Results. The article formulates and applies a new term Capitation method and proposes stages and sequential actions for the valuation of biological assets using this method. Conclusions. The capitation method of economic examination helps more accurately determine the economic value of biological assets, taking into account the unique productivity opportunities (breed qualities, high-yielding varieties and other features) and the current market situation.

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Publication Details

Journal
International Accounting
Published
2025-03-13
DOI
https://doi.org/10.24891/ia.28.3.100
Citations
3
Primary Topic
Financial Reporting and Valuation Research
Type
article
Field-Weighted Citation Impact
6.68
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article

The capitation method of economic examination of biological assets

O. O. Zlobina, Гамлет Остаев, Svetlana V. KOZMENKOVA, Elena V. ZAKHAROVA et al.
3 citations
International Accounting
Financial Reporting and Valuation Research
6.68
article

The capitation method of economic examination of biological assets

O. O. Zlobina, Гамлет Остаев, Svetlana V. KOZMENKOVA, Elena V. ZAKHAROVA, G. R. Alborov
article en
3 citations

Abstract

Subject. This article deals with the issues of effective implementation of economic examination of biological assets using new approaches. Objectives. The article aims to develop theoretical and methodological aspects of the economic examination of biological assets and methodological approaches to the evaluation of biological assets in the course of economic examination, as well as develop a set of measures and actions in terms of economic examination in the evaluation of biological assets. Methods. For the study, we used analysis and synthesis, modeling, and abstraction. Results. The article formulates and applies a new term Capitation method and proposes stages and sequential actions for the valuation of biological assets using this method. Conclusions. The capitation method of economic examination helps more accurately determine the economic value of biological assets, taking into account the unique productivity opportunities (breed qualities, high-yielding varieties and other features) and the current market situation.

International AccountingVol. 28(3)
Udmurt State University (RU), N. I. Lobachevsky State University of Nizhny Novgorod (RU)
Openalex Percentile: Top 4%
Financial Reporting and Valuation Research
6.68
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