Analiza i propozycje usprawnień systemu rozliczeń zysku w warunkach nowej reformy gospodarczej

• Authors: Walczak, Marian

Title variants

PL

Analysis and Propositions of Improvements in Profit Allocation System in Conditions of the New Economic Reform

Abstracts

EN

The author has tried to determine usefulness of the profit measure in analysis of the enterprise’s economic performance, advantages accruing from its maximization along with some weaker points of the net profit accounting system in conditions of the economic reform being implemented at the present time. There are described measures necessary in the system of tax charges and funds to strengthen its motivational functions and improve financial abilities of enterprises. It was discovered that although there did not exist any ideal measure for estimation of the enterprise’s economic performance, the profit measure had fewer drawbacks in present conditions. An analysis of effectiveness of economic performance carried out with its application in a chosen enterprise revealed a certain degree of the enterprise’s economic stabilization, improvement of its financial situation as well as many other technical-economic indices.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 1984
• Volume: 41

Dates

published

1984

Contributors

author

Walczak, Marian

other

Uniwersytet Łódzki, Katedra Rachunkowości

Identifiers

URI

http://hdl.handle.net/11089/6168