
soshyal accounting matricks

oru sambadvyavasthaykkullil (praadeshikamo deseeyamo) nadakkunna ellah saambathika edapaadukaludeyum ozhukkine oru soshyal accounting matricks (saam) prathinidheekarikkunnu. oru nischitha raajyathinte deseeya akkoundukalude maathrkayaaya praathinidhyatthinte kaathalaya eee kanakk, desethara accounting pravaahangal ulppeduthunnathinum muzhuvan pradeshangalkkum pradeshangalkkum vendi srishtikkunnathinum vipuleekarikkaam. sambadvyavasthayude sthiramaaya chithram nalkunna oru varshatheyaan sams soochippikkunnathu.
avalokanam.
sams chathuraakrithiyilullathaanu (varikalude athe nirakalulla) kaaranam ellah sthaapana ejantumaarum (sthaapanangal, kudumbangal, sarkkar, 'bakkiyulla sambadvyavastha' mekhala) vaangunnavarum vilkkunnavarumaan. nirakal vaangunnavare (chelavukal) prathinidheekarikkunnu, varikal vilkkunnavare (raseethukal) prathinidheekarikkunnu. srothassukalil ninnu sweekarthaakkalilekkallu ellah saambathika ozhukkukalum verthiricha deseeya akkoundinullil thirichariyunnathinaanu sams srishtichathu. saam nirayil ninnu variyilekku vaayikkappedunnu, athinaal maatriksile oro entriyum athinte nira thalakkettil ninnaan varunnath, varii thalakkettilekku pookunnu. accounting sthiratha urappakkaan oduvil nirakalum varikalum cherkkukayum oro nirayum oro anubandha varikkum thulyamaayi cherkkukayum cheiyunnu. oru adisthaana thuranna sambadvyavasthayude chuvadeyulla thithreekaranatthil, sii (upabhogam) enna inam veedukalil ninnaan varunnath, athu sthaapanangalkku nalkunnu.
udaaharanathinu thuranna sambadvyavastha saam
churukkangal mooladhana aksharangal nikuthikal, vethanam, irakkumathi, kayattumathi, sambaadyam, nikshepam, upabhogam, sarkkar kaimaattam
subscriptukal sthaapanangal, kudumbangal, sarkkar, upabhoga saadhanangal, keein mooladhana saadhanangal
charithram.
1962ll (kallum thavittum 1962) aadyathe saam vikasippichedutha yukeyile kembridjile "kembridge valarchaa padhathiyil" aanu sams aadyam vikasippichath. deseeya akkoundinte maathrkayaayi nirmmicha avaa 1960-kalil graham pyaattumaayi lokabaankilethi (pyaatt kembridge valarchaa padhathiyil richard kallinayi pravarthichirunnu). pyaatt kembridge upekshichu "sams vikasippichu, pradhaanamaayum lokabaankil", saamsinte pramukha vakthaakkalum davalapparmaarumaaya eric thorbekkumaayi chernnu.
"1980kalude thudakkathil, vikasana vishakalanathinayulla lokabaankinte sameepanamaayi sii. jii. iii. modalukal valareyadhikam ulppeduthiyirunnu. sii. jii. iii. modelermar oru avatharana upakaranamaayi sweekaricha baank vishakalanathinte pradhana aditharayaayirunnu soshyal accounting maatriksukal (sams) "(mitra-qaan 2008:23)
aaplikkeshanukal.
staanderd naashanal akkoundu (sna) floss sajjeekarichukazhinjaal, kooduthal nirakalum varikalum cherkkunnathiloode sambadvyavasthayile mattu ozhukkukal ulppeduthunnathinu sams eluppathil vipuleekarikkaan kazhiyum. palappozhum 'mooladhanam', 'thozhil' ennivaykkulla varikal ulppeduthiyittundu, sambadvyavasthaye ethra mekhalakalaayi verthirikkaamenkilum. oro adhika verthiricha fandukalude srotassinum thulyavum vipareethavumaaya sweekarthaavu undaayirikkanam. athinaal saam roopakalpana cheiyunna sambadvyavasthayude roopakalppana lalithamaakkunnu. sams nilavil vyapakamaaya upayogathilaanu, koodaathe niravadhi stattistikkal byoorokal, prathyekichu oo. iii. dii rajyangalil, oru deseeya akkoundum eee matricks kaundarpaarttum srishtikkunnu.
computable general equilibrium (sii. jii. iii) modalukaludeyum vividha tharatthilulla anubhavaparamaya gunaka modalukaludeyum nattellaan sams.
implan, rims II daatta pole oru sambadvyavasthayude chelavu reethikale uchithamaaya formet cheytha sams chithreekarikkunnu, ithu saambathika aaghaatha vishakalanathil upayogikkaam.
maanadandam.
oru saam upayogikkunnathu deseeya akkoundukalil anumaanikkappedunna sthaapana ghadanaye eathenkilum maathrkayil ulkkollunnu. ithinartham variabilukalum ejantumaarum dhana srothass sweekarikkunnavarumaayi kanakkakkappedunnilla ennaanu.
manassil ozhukunnu, pakshe aikyaraashtrasabhayude standardised naashanal accounting (sna) maargganirddeshangal anusarichu vividha vibhagangalaayi orumichu tharamthirickunnu. udaaharanathinu, deseeya akkoundukal saadhaaranayaayi gaarhika nikshepathinteyo veettudamasthante 'vaadaka' varumaanathinteyo moolyam kanakkaakkukayum chila pothumekhalaa sthaapana nikshepangale nerittulla varumaana pravahangalaayi kanakkaakkukayum cheiyunnu-athesamayam saam panatthinte vyakthamaaya ozhukk kaanikkan shramikkunnu. athinaal daattaye athinte antharleenamaaya snaa nirvachanagalil ninnu mochippichu panatthinte ozhukk veriyabilukalaayi maattendathundu, thudarnnu avaa oro variyilum nirayilum thulyamayirikkanam, ithu 'benchmarking' ennu vilikkunna oru prakriyayaan.
oru saidhaanthika saam ellaayppozhum santhulithamaanu, pakshe anubhavaparamayi kanakkaakkappedunna saam aadya koottukettilonnum angane cheyyilla. deseeya accounting daattaye panamozhukkukalayi parivartthanam cheiyunna prashnavum sna ithara daattayude avatharanavum, asthiramaaya deseeya accounting daattayude prasnangalaal koottappettathaanu ithinu kaaranam (ithu pala vikaswara raajyangalilum prachaaratthilundu, athesamayam vikasita rajyangal deseeya akkoundinte oru saam pathipp ulppeduthunnu, saadhaaranayaayi gdpyude oru sathamaanathinullil). 1984 ll thanne mansoor timingalavum ithu shradhikkukayum "pishak kondu kanakkaakkappedunna asthiramaaya daatta pala raajyangalilum oru saadhaarana anubhavamaan" ennathinaal sams 'krameekarikkunnathinulla' niravadhi saankethikavidyakal aavishkarikkukayum cheythittundu.
saam maanadandamaakkunnathinulla parambaraagatha reethi "roow-aandu-kolangal" (roow) reethi ennariyappettirunnu, avide oraal variyum nirayum thammilulla motham vyathyaasangalude ganitha sharashari kandethukayum oro vyakthigatha sellum variyum nirayum thulyamaakunnathuvare krameekarikkukayum cheiyunnu.
robinson thudangiyavar. (2001) ellah varikalum nirakalum thulyamaakkunnathinaayi oru asanthulithamaaya saam 'krameekarikkunnathinulla' mechappetta reethi nirddeshikkunnu, koodaathe 1995 ll mosambikkinte sambadvyavasthaykkaayi srishticha oru saaminte udaaharanam nalkunnu, avide daatta shekharikkunnathinulla prakriya, saam srishtikkukayum athu 'krameekarikkukayum' cheiyunnathu, arned muthalaayavar nannayi ulkkollunnu. (1997). 1995ll mosambikkinte saamil varuthiya mattangal parishodhichu balance nedumbol 295 milyan dollarinte krameekaranamaanu, athaayath varikalum nirakalum santhulithamaakkunnathinu maathram 227 milyan dollar saam nettilekku chertthu. 1995leeii eee krameekaranam gdpyude 11.65% nuu thulyamaanu. orupakshe kooduthal aswasthathayundaakkunna vastutha enthennaal, kaarshika uthppaadakare (eph. eiii. oo. (1995) 1994ll 85 sathamaanam thozhil sakthiye niyamichirunna) 58 dasalaksham us dollar shambala vardhanavu saam nalki, athaayath saamile kaarshika varumaanathinte 10 sathamaanam (gdpyude 5 sathamaanathinu thulyamaaya) durbalamaaya vaayuvil ninnaan srishtichathu. mattoru vidhathil paranjaal, janasamkhyayude 38 sathamaanavum oru dollaril thaazhe (unicef 2008) jeevichirunna oru raajyathin, eee saam 'krameekaranam' kaarshika mekhalayile oro vyakthiyudeyum varumaanathin 4.40 dollar koottichertthu-eee saam upayogikkunna pilkkala vyapara, nikuthi modalukalekkaal kooduthal.