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The implementation of variable costing in the management of profitability of sales in trade companies

100%
Dyhdalewicz A.
Finansowy Kwartalnik Internetowy e-Finanse
|
2015
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vol. 11
|
issue 3
116-127
EN
The aims of the paper are twofold: first, to present selected approaches to the construction of an income statement based on variable costing, which evolved towards the preparation of a tool for multidimensional measurement and an analysis of profitability of sales; second, to discuss the possibility of using it in trade companies. The paper is composed of the following parts: 1) The first part contains a presentation of the general rules of construction of financial result accounts on the basis of variable costing, providing the basis of preparing multi task contribution income statements in various entities; 2) The second part is devoted to the general assumptions concerning the activity in trade companies, which should be observed in the creation of the information needed for the segment profitability reporting according to the rules of variable costing; 3) In the third part, one proposes a report on customer profitability and basic financial ratios, which are related to it, are defined. The financial ratios can be used to conduct an analysis of profitability of sales in a trade company. This approach uses the evaluation of profitability made by taking into account the size and structure of sales and it includes the costs related to customer service. 4) In the last parts, the conclusions are made on the basis of the discussion presented in the paper. The methodology of the contribution income statement on the basis of variable costing enables its implementation in various branches of business, including trading activity, due to universal rules used for its creation. However, constructing a profitability report requires individual assumptions, which take into consideration the specific character of a given trade company and its information needs.
2
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Selected problems of financial reporting under the Czech legislation and international financial reporting standards

86%
Malíková O.
Nauki o Finansach
|
2013
|
issue 2 (15)
97-114
EN
The aim of this paper is to compare the statutory conditions for the reporting of accounting information pursuant to Czech legislation and the international financial reporting standards (IFRS/IAS). The paper is divided into three parts. The first part deals with the comparison of basic preconditions for submission, compilation and publishing of financial statements pursuant to the principles of Czech legislation and the international financial reporting standards (IFRS/IAS). It is followed by a comparative analysis aimed at the statement of financial position. Finally the last part compares the requirements imposed on the contents and scope of the appendices to the financial statements. At the end of this paper the most significant differences of financial reporting according to Czech legislation and IFRS/ IAS are presented. The aim of this paper is not to research and quantify impacts of different reporting of individual accounting items.
3

Bilansowe ujęcie wyniku finansowego

72%
Pawlak A.
Pieniądze i Więź
|
2018
|
vol. 21
|
issue 2(79)
97-105
PL
Artykuł omawia problematykę związaną z kształtowaniem się pozycji bilansowej, jaką jest wynik finansowy bieżącego okresu. Pozycja ta jest pochodną wartości wykazanej w innym niż bilans przedsiębiorstwa dokumencie sprawozdawczym, jakim jest rachunek zysków i strat. Wykazane wartości netto w tym rachunku są przenoszone w pełnej kwocie jako niepodzielony wynik finansowy bieżącego okresu, dodatkowo po rozliczeniu podatku dochodowego.
EN
The article discusses the issues related to the shaping of a balance sheet item, which is the financial result of the current period. This item is a derivative of the value disclosed in the company's profit and loss account. The net values shown in this account are transferred in full as an undivided financial result of the current period, additionally after settlement of income tax.
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