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Financial Analytics: Science and Experience
 

Economic essence, types and functions of profit of business entity: modern aspect

Vol. 5, Iss. 33, SEPTEMBER 2012

Available online: 17 September 2012

Subject Heading: Financial management

JEL Classification: 

Manuilenko V.V. Doctor of Economics, Associate Professor of department "Economy and Finance", the North-Caucasus Humanitarian and Technical Institute
vika-mv@mail.ru

Sadovskaya T.A. Assistant of department "Finance and Credit", the Rostov State Construction University
sadtan@list.ru

In the article the economic essence of profit of the managing subject in evolutionary aspect is investigated. The variety of types of profit is generalized. As a result its modern interpretation answering to conditions of development is given. The essence of profit as difficult economic category is shown in its functions: compensatory and guarantee, developing, capital, distributive, estimated, investment, innovative, image.

Keywords: profit, function, type, extreme, nominal, capitalized, compensatory and guarantee, developing, distributive, estimated, investment, innovative

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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