Profit (loss) analysis until taxation

Abstract

This article presents the profit analysis and it was made based on the data of the financial statements of ,,Franzeluța” SA, 2019-2020. As methodological support of the investigation will serve the dialectical method of knowledge with its components: analysis, synthesis, deduction, observation, comparison, selection, grouping and scientific abstraction. As documents, I used the Financial Statements, National Accounting Standards(SNC), and a book, called ,, Analiza Rapoartelor Financiare”and as a source of information, I used the search engine, Google. Based on the profit and loss analysis, the author calculated the absolute deviation of the profit in comparison with the previous year and commented with subsequent conclusions. Consequently, the author found that in 2020 ,,Franzeluța”S.A presented a lower value of the profit, which has a negative impact on the economic activity of ,,Franzeluța”S.A. This problems could be solved with new development strategies and with an efficient organization of the company’s activity. CZU: 657.372.12(478); JEL: M-41; DOI: https://doi.org/10.53486/9789975359023.38