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Enterprise'S Performance Measured By Intermediary Balance Of Administration

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  • Olaru Gabriela-Daniela

Abstract

The structure of the profit and loss account in the three types of activities allows the emission of some potential money accumulation balances, meant to fulfill a certain remuneration function of production factors and a function of financing the future activity, called management intermediary balance. Achieving this objective means treating the profit and loss account in advance in order to emphasize the way of functioning and the return of the enterprise as a commercial margin, production of financial year, added value, gross working surplus, the results of the exploitation, the current and the net result of the financial year.

Suggested Citation

  • Olaru Gabriela-Daniela, 2006. "Enterprise'S Performance Measured By Intermediary Balance Of Administration," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(8), pages 1-43.
    • Handle: RePEc:alu:journl:v:2:y:2006:i:8:p:43
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    More about this item

    Keywords

    profit and loss account; commercial margin; production of financial year; added value; gross working surplus; the results of the exploitation; the current result; the net result;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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