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ТЕОРЕТИЧНІ АСПЕКТИ КЛАСИФІКАЦІЇ ПРИБУТКУ // Theoretical Aspects of Profit Classification

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  • Шевчук, Сергій Валентинович

    (Національний університет кораблебудування ім. адм. Макарова)

Abstract

Approaches towards profit classification have been considered. Major requirements to correct classification structure have been disclosed. Classification features have been suggested as well as individual types of profit depending on made objectives: tax determination, creditor’s safety and investments have been suggested. Розглянуто підходи до класифікації прибутку. Висвітлено основні вимоги до побудови правильної класифікації. Запропоновано ознаки класифікації та виділено окремі види прибутку залежно відпоставленої мети: визначення податків, захисту кредиторів та здійснення інвестицій.

Suggested Citation

  • Шевчук, Сергій Валентинович, 2010. "ТЕОРЕТИЧНІ АСПЕКТИ КЛАСИФІКАЦІЇ ПРИБУТКУ // Theoretical Aspects of Profit Classification," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 54(4).
    • Handle: RePEc:scn:000ven:66207
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