Управленческий учет на стероидах. Как организовать управленческий учет с использованием подходов Теории ограничений. Дмитрий Егоров

почти случайный набор ссылок по понятию «инвестиции»: https://psyera.ru/2605/investicii-osnovnye-ponyatiya, http://www.aup.ru/books/m217/10_2.htm, https://ru.wikipedia.org/wiki/%D0%98%D0%BD%D0%B2%D0%B5%D1%81%D1%82%D0%B8%D1%86%D0%B8%D0%B8.

      10

      Еще одно глобальное понятие: https://dic.academic.ru/dic.nsf/ruwiki/954616, http://www.grandars.ru/student/ekonomicheskaya-teoriya/kapital.html, https://ru.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB.

      11

      В данной книге мы не станем погружаться в тонкости использования терминов «затраты» и «расходы» и будем использовать их в качестве синонимов.

      12

      Вот здесь можно почитать: http://vectoreconomy.ru/images/publications/2018/11/accounting/Cheprova_Trushina_Buyvis.pdf, http://economic-definition.com/Economic_and_legal_terminology/Amortizaciya_Depreciation__eto.html, https://cyberleninka.ru/article/v/buhgalterskaya-kontseptsiya-amortizatsii-istoriya-stanovleniya-i-razvitiya.

      13

      https://youtu.be/WbBQkVWeQRY

      14

      https://spravochnick.ru/buhgalterskiy_uchet_i_audit/finansovyy_uchet/zatraty_rashody_izderzhki/

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