<abstract xmlns="http://www.w3.org/1999/xhtml"><p> For the capitalization of accounting information in view of financial performance analysis of the company, management must operate at least based on intermediate management balance, the cash flow, breakeven point and earnings per share, indicators established, first, by using the information in the statement Profit and Loss Account. Based on these considerations, the paper addresses, by the exploratory research, the main constructions based on financial accounting information presented in the profit and loss account, the objective being to show the opportunities and limitations of information generated for management.</p></abstract>

For the capitalization of accounting information in view of financial performance analysis of the company, management must operate at least based on intermediate management balance, the cash flow, breakeven point and earnings per share, indicators established, first, by using the information in the statement Profit and Loss Account. Based on these considerations, the paper addresses, by the exploratory research, the main constructions based on financial accounting information presented in the profit and loss account, the objective being to show the opportunities and limitations of information generated for management.

Instruments and Fianancial Performance Indicators or The Capitalization of Accounting Information from The Profit and Loss Account – Meanings Useful to Management

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This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

For the capitalization of accounting information in view of financial performance analysis of the company, management must operate at least based on...

Instruments and Fianancial Performance Indicators or The Capitalization of Accounting Information from The Profit and Loss Account – Meanings Useful to Management

Published Online: Jul 25, 2017

Page range: 36 - 40

DOI: https://doi.org/10.1515/kbo-2017-0084

Keywords
accounting information, intermediate management balances, profitability, financial performance, management

© 2017

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Instruments and Fianancial Performance Indicators or The Capitalization of Accounting Information from The Profit and Loss Account – Meanings Useful to Management

Published Online: Jul 25, 2017

Page range: 36 - 40

DOI: https://doi.org/10.1515/kbo-2017-0084

Keywordsaccounting information, intermediate management balances, profitability, financial performance, management

© 2017

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
accounting information, intermediate management balances, profitability, financial performance, management