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Liudmila Khoruzhy, Tatyana Gupalova, Valery Khoruzhiy


Abstract: The article proposes a special grouping of information about the modifications of the capital involved by the firm. The form of the performance report we designed is designed to provide stakeholders with information on market valuation of agro-industrial firms for their actual adherence to natural and ecological, social, industrial and industrial, biological, financial, intellectual and human values policies that form an increase or outflow of capital. Compliance with the firm’s management of the policies adopted will be reflected in the performance report as an increase in capital in the form of sums for improving the safety and quality of life of people, including bonuses, bonuses, dividends, mandatory and voluntary social contributions, subsidies, taxes and other social payments, type of funds for environmental management, maintenance and restoration of the environment, in the amounts of financial investments and profitable investments in excess of their nominal value, in the calculation of interest on loans and loans, profit, dividends, interest and other financial income, in a positive amount from the revaluation of intangible and intellectual assets, other assets in a fair assessment, from investments in staff education, from revaluation of buildings, structures, machinery, equipment and other industrial - production resources, from the revaluation of biological assets. If the company fails to comply with the policies regarding the accepted values, capital outflow will be received, which will result in accrued fines and other sanctions for violating the law on ensuring decent working conditions and pay for it, for violating environmental legislation, in a negative amount of revaluation of intangible assets, and also in losses from unregistered trademarks and other objects of intellectual property, in the presence of a negative amount of revaluation of objects of industrial production bases funds, in maintaining financial investments below their nominal value, in fines and other sanctions for violations of economic contracts, in the presence of losses from marriage in production, damage and loss of material values, and in reporting agricultural producers there will also be a negative amount from the revaluation of biological assets, write-off of the value of dead livestock, dead farm animals and plants. It is proposed to form a report on the basis of structured accounting information. Keywords: accounting, value added, capital, strategy.


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