Aspectele aplicative ale analizei structurii veniturilor pentru procesul decizional

Abstract

Due to the tax implications, the income recorded in the accounting of a commercial company requires particularly high attention from managers and accountants. The difference between income and expenses recorded in accounting represents accounting profit. To calculate the fiscal profit, rules are followed that have varied over time with the legislative changes related to the calculation of the profit tax. In addition to their fiscal importance, revenues provide, through their economic analysis, important information about how the unit's resources were used and about the results obtained. CZU: 657.446:005.52; JEL: M49; DOI: https://doi.org/10.53486/issc2023.51