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.
Authors
- O. O. Zlobina (ORCID: https://orcid.org/0000-0002-5111-6543)
- Гамлет Остаев (ORCID: https://orcid.org/0000-0003-0869-7378)
- Svetlana V. KOZMENKOVA (ORCID: https://orcid.org/0000-0002-1105-5790)
- Elena V. ZAKHAROVA
- G. R. Alborov
Institutions
- Udmurt State University (RU)
- N. I. Lobachevsky State University of Nizhny Novgorod (RU)
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