IMPROVING FINANCIAL PERFORMANCE ACCOUNTING IN THE CIRCULAR PRODUCTION

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Submitted: 2025-05-08; Published: 2025-05-08

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Abstract

Circular manufacturing aims to recycle production waste and repurpose it into a manufacture process. In this sense, business stakeholders have an informational requirement to understand the financial consequences of organizing circular production. The article presents the methodology of recording financial results related to circular production and their presentation in accounting reports. New accounts and accounting correspondence are proposed, which are performance the information flows of financial results of circular production with double entry.