COMMERCIAL AND MANAGEMENT EXPENSES AS A FACTOR IN THE FORMATION OF TAXABLE PROFIT OF THE ENTERPRISE

Autor:	D. A. Meshkova, Yu. A. Topchi
Rok vydání:	2021
Předmět:	Finance business.industry Taxable profit Business
Zdroj:	EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA. 4:15-18
ISSN:	2308-927X 2227-3891
DOI:	10.36871/ek.up.p.r.2021.04.04.003
Popis:	The article examines commercial and management expenses from the point of view of their impact on the reduction of profit from sales and, ultimately, on the formation of profit before tax. According to the ac-counting (financial) statements of enterprises, the corresponding calculations were made and an assessment of this impact was given on the basis of two relative indicators.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::f4803a5e296f3d02e32e8cdb94085622 https://doi.org/10.36871/ek.up.p.r.2021.04.04.003 Zobrazit plný text záznamu