Strategic planning of development of world’s developing countries’ market forces relies on the old interpretation of Direct Costing system Thus, the process of determining net present value (NPV) is based on Direct  Costing  system,  which  was  designated  for  accounting  direct  production expenditure by an American scholar D. Harris. According to this system, direct production expenditure is divided into fixed and variable. In  Kazakhstan,  with  the  help  of  this  system,  fixed  expenditure  include expenses related to administrative and management activities aimed  at  the  sale  of  output  products.  Here,  sale  market  research,  commercial    and    general-administrative    expenses    are    included.    Variable expenditure includes expenses related to changes in the output production volume: materials, energy and fuel, salaries for employees and engineers.As  a  result,  the  sum  of  direct  and  fixed  costs  represents  the  operating  prime  cost  of  the  output.  The  amount  of  operating  prime  costs,  depreciation  of  fixed  assets  of  the  enterprise,  including  taxes,  determine the total prime cost of production.

According to the comparative analysis, the Baizakov’s model is not aimed at increasing the money capital, which, unfortunately, is happening now in Kazakhstan. But it is aimed at the development of  human  capital,  which  is  the  most  important  of  the  tasks  of  the  well-being  of  humanity,  which  is  confirmed  by  the  UN  Human  Development Index, and which are being transferred to the OECD countries. Therefore, the use of the Baizakov’s model means that in developing countries the passion for speculative capital ceases to exist, and it is not the  subjective  propositions  of  the  quantitative  theory  of  money  that  begin to work, but the objective laws of the qualitative theory of money. In conclusion, the authors note that the theory of preserving the quality of  money  without  applying  the  gold  standard  and  in  the  context  of  globalization and digitalization is called the qualitative theory of money by analogy to the quantity theory of money of M. Friedman

Questions   of   algorithmization   of   achievement   of   sustainable   economic development of the developing countries of the world were considered. B. The location of the Baizakov modeling system has been identified,  which  is  compared  with  the  FAO  sampling  system  for  the  productive safety of the World Bank’s recommended World Bank and the OECD Management Criteria System

The   problems   of   algorithmization   of   achieving   the   goals   of   sustainable  development  of  the  economies  of  developing  countries  of  the  world  are  considered.  The  place  of  the  S.  Baizakov  model  system  is  determined,  which  is  compared  with  FAO  models  to  ensure  the  productive security of the countries of the world proposed by the UN World Bank, as well as the OECD management criteria system.

Regards,

Alex John
Journal of Accounting & Marketing
ISSN: 2168-9601
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