Analysis Of The Factors And Subfactors Affecting Profit Before Taxation

The result of the exercise, either profit or loss, is always a guideline indicator for a company's management. At the end of a management period It highlights the way in which one has used, both qualitatively and quantitatively, material financial and human resources, in short, the degree of efficiency with which these resources were used. Taking into account that the result that is pursued in the course of a financial exercise is profit, we can say that it is of particular importance to any economic agent. From this point of view, the profit fulfills a multitude of functions such as: managerial and managerial indicator, self-financing source, performance criterion, source of strengthening the economic and financial management, etc. The results of the theoretical and practical research based on the profit approach have always been and will always be of great interest to the future researchers, providing the necessary information for the development of various studies and researches in the field. Taking into account that the profit is not a homogeneous indicator, it contains elements, such as the results from different activities, I will use the factorial diagnosis analysis. This will help me write an analysis of the magnitude of factors and subfactors that influence profit before taxation, that is the gross profits.