ANALYSIS OF PROFITABILITY

Authors

  • Biruta Garanča Rezekne Academy of Technologies

DOI:

https://doi.org/10.17770/lner2012vol1.4.1826

Keywords:

commercial profitability, economic profitability, financial profitability, method of payment for the period, profitability of the basic activity, turnover cost, method

Abstract

In order to make a deeper analysis of the influencing factors of profitability on the basis of the data from annual reports, in a situation when there is a possibility of choosing between the profit or loss calculation methods, there is a need of another profitability index – profitability of the basic activity. Calculation formulas of the profit of the basic activity according to the indexes of the method of turnover cost and the method of payment for the period have been worked out. The article illustrates the application of both the formulas to the business in Latvia as a whole and specifically in Latgale on the basis of annual report for 2010.

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Author Biography

  • Biruta Garanča, Rezekne Academy of Technologies

    Reģionālistikas Research Institute

    Dr.oec., assoc. prof., senior researcher

References

Latvijas Centrālās statistikas pārvaldes nepublicētie materiāli: pieprasījums

_(pēc darb.sk._Latgale_Latvija_2010

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Published

2012-06-23