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ما هو مفهوم راس المال الانتاجي

30 ديسمبر 2022

ماهو مفهوم راس المال الانتاجي

مفهوم رأس المال الإنتاجي:

يركز المفهوم الإنتاجي لرأس المال على المحافظة على الطاقة إنتاجية للمنشأة. فحتى تحقق المنشأة دخلاً, عليها أن تسترد الطاقة الإنتاجية والأصول المستنفذة في ممارسة أنشطتها خلال الدورة. فالطاقة الإنتاجية والأصول هي رأس المال الذي يجب المحافظة عليه سواء كانت هذه الطاقة ممولة من قبل المالكين أو المساهمين أو ممولة عن طريق القروض أو الغير

معلومات محاسبية

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