The decrease of the business property can cause a reduction in the production ability of the
enterprise to the extent causing an involuntary closing of business activities. It is usually …

The evolution, the development of increasingly complex activities emphasizes the utility, the
necessity of the profit and loss account in the financial reporting by increasing the interest in …

It was grounded, that analysis of financial performance allows discovering opportunities to
improve the enterprise financial condition, implements effective control over revenue and …

The level of results obtained by an enterprise represents, for any manager, a way to
measure efficiency. Recorded results are noted in the Profit and Loss Account that explains …

Profit is believed to be the main indicator for measuring the performance of the business
entity, but performance cannot come down to the mere identification of the economic profit …

Given the existing risks and competition conditions, company management needs
management accounting, which is a component of the company's accounting system and is …

The measurement of income occupies a central position in accounting. Income
measurement is probably the most important objective and function of accounting …

This study intends to demonstrate that the cost-volume-profit analysis is based on the
analysis of the balance point, of the relations between the prices of goods, the activity's …

Financial statements are the key resource for assessing a company´ s performance. The
form and content of financial statements reflect a countrys accounting regulations. If financial …

Modern understanding of the corporation as an integrated system driven by a common goal
of profit maximization has brought both economic theory and management practices to a …