Profit as a Criterion for the Performance Measurement of a Company

• Autorzy: Bohuslava Knapova
• Języki publikacji: EN

Abstrakty

EN

The paper is oriented on questions of the top profit/loss, which reflects the successfulness of the company in its business. Two content accesses of the measurement of the profit are used as two relevant ways for the ascertainment and reporting of the profit/loss in the Income statement (on the basis of the nature or function classification of expenses) for external users of information from financial statements. The profit is budgeted for needs of the management in the Budgetary income state- ment with the gradual stratification of costs in the system of plans and budgets of the company. The ascertainment of the actual profit in managerial accounting is given through the calculated profit from sale of outputs adjusted about savings and overruns of costs of responsibility centres.(original abstract)

Słowa kluczowe

EN

Profit; Efficiency measurement; Financial performance; Budgeting

PL

Zysk; Pomiar efektywności; Wynik finansowy; Budżetowanie

• Czasopismo: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia
• Rocznik: 2009
• Numer: nr 17
• Strony: 435--439

Twórcy

autor

Bohuslava Knapova

• University of Economics in Prague, Czech Republic

Bibliografia

• Fibirova J., Soljakova L., Wagner J.: Cost andManagerial Accounting. ASPI, Prague 2007.
• Knapova B.: Output Oriented Accounting and its Information Support. Oeconomica, Prague 2007.
• Kovanicova D.: How to Understand to World, Europen and Czech Financial Statements. Bova Polygon, Prague 2004.
• Kral B.: Managerial Accounting. Management Press, Prague 2005.
• Krupova L., Vasek L., Cerny V.: International Financial Report Standards. VOX, Prague 2006.