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ECONOMIC RELATIONSHIPS BETWEEN THE MEMBERS OF VIRTUAL ENTERPRISE

机译:虚拟企业成员之间的经济关系

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摘要

One of the key elements of the operation and development of a virtual enterprise is the establishment of economic relationships between its members. The members of a virtual enterprise may be firms, parts of firms or individuals whose relationships are based on contracts. Economic relationships between the members of a virtual enterprise are based upon flexible long-term contracts and they direct themselves toward distribution of the results achieved together. The base of division of the joint results presents joint planning of revenues and expenditures, and taking part in shared revenue or shared profit. According to this, the aim of this paper is the development of the accounting models of economic relationships in virtual enterprises that will ensure the decrease of total costs and increase of the efficiency of virtual enterprise.
机译:虚拟企业运营和发展的关键要素之一是其成员之间建立经济关系。虚拟企业的成员可以是企业,企业部分或个人,其关系基于合同。虚拟企业成员之间的经济关系基于灵活的长期合同,它们将自己定向为共同分配所取得的成果。联合结果的划分基础是收入和支出的联合计划,并参与收益共享或收益共享。据此,本文的目的是开发虚拟企业的经济关系会计模型,以确保总成本的降低和虚拟企业效率的提高。

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