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Capital and profit as concepts and indicators: origin, economic sense, role in management

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Pages: 
141-151
UDC Code: 
657.1.012.1
Authors: 
Tsygankov K Doctor of Economic Sciences, Professor  (kim492005@yandex.com)
Fadeikina Natal`ya V. Doctor of Economic Sciences, Professor  (fadeikinanv@yandex.ru, rektor@nnet.ru)

The capital and profit – key concepts of accounts department, eco-nomy and finance. And also – the most important indicators of financial statements throughout centuries used for an assessment of a financial condition of the organization and quality of its management. But economically substantially to define these concepts to economists, neither financiers, nor accountants didn't manage. In article an attempt of the consecutive solution of this problem is made, having begun with its sources and having finished the formulation of definitions of the capital and profit and their role in accounts department, economy and management of the commercial organization in the language clear to any competent person.

In the former works one of authors achieved these objectives in two complementary ways: logical and historical. The logical form of a statement is mathematically evidential and more convincing, but demands good knowledge of technology of accounting. Therefore in the present article focused on managers, financiers, economists and other users of accounting reports it is decided to be limited only to a historical form of justification.

Files: 
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