UDC 658.8

PROFIT AS AN ECONOMIC AND ACCOUNTING CATEGORY

Kovaleva Natalia Nikolaevna1, Ermakova Lyudmila Vladimirovna2, Melgui Andrey Eduardovich3
1Bryansk State University named after AK. I. G. Petrovsky, candidate of economic Sciences, associate Professor of accounting and taxation
2Bryansk State University named after AK. I. G. Petrovsky, candidate of economic Sciences, associate Professor of accounting and taxation
3Bryansk State University named after AK. I. G. Petrovsky, candidate of economic Sciences, associate Professor of accounting and taxation

Abstract
In article the concept of profit and the principles of forming of financial result of the entity reveals. Evolution of determination of profit as economic category, its difference from accounting profit and the principles of determination of the last reveals.

Keywords: accounting profit, expenses, financial result, gross income, net profit, profit as economic category, revenue


Category: Economics

Article reference:
Profit as an economic and accounting category // Humanities scientific researches. 2016. № 8 [Electronic journal]. URL: http://human.snauka.ru/en/2016/08/16147

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