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O ograniczeniach stosowania dźwigni całkowitej w handlowych spółkach osobowych

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Janus A., Łódzki U.

Acta Universitatis Lodziensis. Folia Oeconomica

2004

vol. 171

According to the regulations of the Code of the trade companies operative since I January 2001, the personal companies include as follows: public company, partnership company. Due to the above mentioned legal forms of running the company, there are different definitions of conceptions of the company's profit and loss. That is why, we can speak of the several categories of profit (loss) of the company according to the legal act in which they exist. To the basic goals of the elaboration we can include presentation models of the operating, financial and full lever and the exemplification of the results of the operating support of the selected company.

Kapitał własny jako źródło finansowania działalności małych i średnich przedsiębiorstw

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Janus A., Łódzki U.

Acta Universitatis Lodziensis. Folia Oeconomica

2006

vol. 200

The results of analysis to show that the main source of financing current activity and development of small and medium company is the capital stock which comes from incomes of partners received from share of profit the company. The next ways to increase the capital stock are own savings of partners, credits bank and part or whole income of partners received from other sources e.g. share of profit private person or share of profit another company or loan from friends, family or familiars. On the style and structure financing human economic activity this companies has also influence system of personal income tax.

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2 Acta Universitatis Lodziensis. Folia Oeconomica

2 Janus A.

2 Łódzki U.

1 2006

1 2004

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O ograniczeniach stosowania dźwigni całkowitej w handlowych spółkach osobowych

Kapitał własny jako źródło finansowania działalności małych i średnich przedsiębiorstw