รายละเอียดบทความ
| ชื่อเรื่อง |
Enterprise income measurement under uncertainty-economic approach
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| ชื่อเรื่องรอง |
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| ชื่อผู้แต่ง |
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| หัวเรื่องคำสำคัญ |
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| หัวเรื่องควบคุม |
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| คำอธิบาย / บทคัดย่อ |
This paper reviews the literature on the topic income measurement giving main attention to income of a business enterprise (hereafter called ‘enterprise income’) under either certainty or uncertainty. It also aims at defining varied types of enterprise income, and thereby reduces the problems of confusion and inconsistency of terms used in this area. Contents of this paper are divided into five sections. The first section draws attention to the economics of individual income, which is the basis of the development of the understanding of enterprise income. The second section identifies general purposes of income measurement and also explains the two conditions of income: static and dynamic. The third to fifth sections explain income measurement under the conditions of certainty and uncertainty. The whole outline can be summarized in Figure 1.
The analysis of enterprise income in this paper will bring about basic understanding of how important it is that one should distinguish between normal and abnormal income, both of which are incorporated into enterprise income. The term ‘abnormal’ in this case is applied since income may be abnormal due to its size, incidence or nature. Income that is abnormal by means of its size or incidence is called ‘exceptional items’ whereas abnormal income due to its nature is labeled ‘extraordinary items’. This paper does not give attention to specific types of income but it is noted that it is interesting to discuss extraordinary items extensively in subsequent paper.
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รายละเอียดวารสารเพื่อติดตามอ่านบทความฉบับเต็ม (Full Text)