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  <front>
    <journal-meta>
      <journal-id journal-id-type="issn">1814-8476</journal-id>
      <journal-title-group>
        <journal-title xml:lang="ru">Управленческий учет</journal-title>
        <journal-title xml:lang="en">Management accounting</journal-title>
      </journal-title-group>
      <issn pub-type="ppub">1814-8476</issn>
      <publisher>
        <publisher-name>Издательский дом "Академический"</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">3818</article-id>
      <article-id pub-id-type="doi">10.25806/uu112023325-330</article-id>
      <article-id pub-id-type="uri">https://uprav-uchet.ru/index.php/journal/article/view/3818</article-id>
      <title-group>
        <article-title xml:lang="ru">НЕОИНСТИТУЦИОНАЛЬНАЯ ИНТЕРПРЕТАЦИЯ “КЕЙНСИАНСКОГО КРЕСТА”</article-title>
        <trans-title-group xml:lang="en">
          <trans-title>NEO-INSTITUTIONAL INTERPRETATION OF THE “KEYNESIAN CROSS”</trans-title>
        </trans-title-group>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name name-style="eastern">
            <surname>Мартиросян</surname>
            <given-names>А.Р.</given-names>
          </name>
          <name-alternatives>
            <name name-style="eastern" xml:lang="ru">
              <surname>Мартиросян</surname>
              <given-names>А.Р.</given-names>
            </name>
            <name name-style="western" xml:lang="en">
              <surname>Martirosyan</surname>
              <given-names>A.R.</given-names>
            </name>
          </name-alternatives>
          <xref ref-type="aff" rid="aff1"/>
        </contrib>
        <aff-alternatives id="aff1">
          <aff>
            <institution xml:lang="ru">Ереванский Государственный Университет</institution>
          </aff>
          <aff>
            <institution xml:lang="en">Yerevan State University</institution>
          </aff>
        </aff-alternatives>
      </contrib-group>
      <pub-date pub-type="epub" iso-8601-date="2023-10-26">
        <day>26</day>
        <month>10</month>
        <year>2023</year>
      </pub-date>
      <pub-date date-type="collection">
        <year>2023</year>
      </pub-date>
      <issue>11</issue>
      <fpage>325</fpage>
      <lpage>330</lpage>
      <history>
        <date date-type="received" iso-8601-date="2023-10-13">
          <day>13</day>
          <month>10</month>
          <year>2023</year>
        </date>
      </history>
      <permissions>
        <copyright-year>2023</copyright-year>
        <copyright-holder xml:lang="ru">Издательский дом "Академический"</copyright-holder>
        <copyright-holder xml:lang="en">Academic Publishing House</copyright-holder>
        <license xlink:href="https://creativecommons.org/licenses/by/4.0/">
          <license-p xml:lang="ru">Материал распространяется на условиях лицензии Creative Commons Attribution 4.0 International (CC BY 4.0).</license-p>
          <license-p xml:lang="en">This work is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0).</license-p>
        </license>
      </permissions>
      <self-uri xmlns:xlink="http://www.w3.org/1999/xlink" content-type="article" xlink:href="https://uprav-uchet.ru/index.php/journal/article/view/3818">https://uprav-uchet.ru/index.php/journal/article/view/3818</self-uri>
      <self-uri xmlns:xlink="http://www.w3.org/1999/xlink" content-type="pdf" xlink:href="https://uprav-uchet.ru/article/view/3818/2791" xlink:title="PDF"/>
      <abstract xml:lang="ru">
        <p>В статье рассматриваются вопросы экономической трактовки потребления и сбережений. Дж. Дюзенберри, М. Фридман, Ф. Модильяни развивают теорию П. Самуэльсона и обосновывают практическое значение “кейнсианского креста” в различных этапах экономичерского развития. На основе анализа существующих теорий аналитически-геометрическими методами построена новая институциональная модель “кейнсианского креста”, с помощью которой возможно классифицировать социально-экономический статус развивающихся и развитых стран и спрогнозировать сценарии будущего.</p>
      </abstract>
      <trans-abstract xml:lang="en">
        <p>The article discusses the issues concerning the economic interpretations of consumption and savings. J. Dusenberry, M. Friedman, F. Modigliani substantiate the Samuelson's explanation of the "Keynesian cross” with various factors. Through analytical-geometric methods we found out new institutional model of “Keynesian cross”, on the basis of which it becomes possible to classify the social-economic situation of developing and developed countries and predict future scenarios.</p>
      </trans-abstract>
      <kwd-group xml:lang="ru">
        <title>Ключевые слова</title>
        <kwd>Функция потребления</kwd>
        <kwd>средняя склонность к потреблению</kwd>
        <kwd>предельная склонность к потреблению</kwd>
        <kwd>“кейнсианский крест”</kwd>
        <kwd>кейнсианский психологический закон</kwd>
        <kwd>текущий доход</kwd>
        <kwd>постоянные затраты</kwd>
        <kwd>постоянные сбережения.</kwd>
      </kwd-group>
      <kwd-group xml:lang="en">
        <title>Keywords</title>
        <kwd>Consumption function</kwd>
        <kwd>average propensity to consume</kwd>
        <kwd>marginal propensity to consume</kwd>
        <kwd>“Keynesian cross”</kwd>
        <kwd>Keynesian psychological law</kwd>
        <kwd>current income</kwd>
        <kwd>constant costs</kwd>
        <kwd>constant savings.</kwd>
      </kwd-group>
    </article-meta>
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