Home  Journals  Economic Analysis: Theory and Practice  1(130) – 2009 January

Accounting, fiscal accounting and management accounts in the analysis of formation and use of economic profit

Available online: 18 September 2009

Subject Heading: The profit analysis

JEL Classification: 

Profit is the most important index of activity of commercial organizations. On one hand it reflects the end financial result on the other hand this is the source of financial resources of a company forming equity capital. In conditions of market economy its size will define directions of investment. First of all an entrepreneur invests assets into profitable types of economic activities where one can achieve the greatest increment of value since this is the source of further development of his business.
     Amount of profit has strategic meaning for budgets of all the levels as well being received in the form of tax for enforcement of different state programs.
     On the basis of significance of this index, analysis of generation and distribution of profit should be given special consideration the aim of which is to reveal reserves of its growth necessary for increase of competitive ratio and financial stability of the economic entity.

Keywords: accountant, finances, management, accounting, analysis, profit, activity, economics, market

View all articles of issue

ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

Journal current issue

Vol. 23, Iss. 3 March 2024

Archive