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The Analysis Of Revenues And Expenses Based On Profit And Loss Account

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  • Mirela Monea

    (University of Petrosani Faculty of Science)

Abstract

The profit and loss account summarizes all revenues earned and expenses of an accounting period and reports the results. The paper presents the most important aspects, into a synthetically manner, regarding the company expenses analysis. Because of the complexity of this topic, the aims of the present paper are to discuss the general aspects of the expenses analysis and methods used in the expenses analysis. Theoretical background is completed by a suggestive case study, moreover which reveal the importance of this type of analysis on performances indicators. The importance of the indicators is dependent on their informational value, and capacity to characterize the content and evolution of the economic activity of the company.

Suggested Citation

  • Mirela Monea, 2013. "The Analysis Of Revenues And Expenses Based On Profit And Loss Account," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 14-19.
    • Handle: RePEc:aio:aucsse:v:1:y:2013:i:41:p:14-19
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    File URL: http://feaa.ucv.ro/AUCSSE/0041v1-003.pdf
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    More about this item

    Keywords

    revenues; expenses; revenues structure; efficiency expenses rate; performance;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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