«EBITDA» – EFFICIENCY INDEX OF PRODUCTION AND ECONOMIC ACTIVITY OF THE ENTERPRISE
Journal: AUDITOR
№ 10
, 2013
Rubrics: ANALYSIS AND DIAGNOSTIC
Authors:
1.
Russian Presidential Academy of National Economy and Public Administration, Lipetsk branch
(Deputy Director)
Russian Federation
Russian Federation
2.
Russian Presidential Academy of National Economy and Public Administration, Lipetsk branch
(Professor)
Lipeck, Lipetsk, Russian Federation
Lipeck, Lipetsk, Russian Federation
Type:
Article
Pages:
from 49
to 52
Status:
Published
Received:
17.10.2013
Accepted:
17.10.2013
Published:
17.10.2013
Language:
Russian
Keywords:
gross profit, profit on sales, profit
before tax, net profit, EBIDTA
Abstract (English):
The article discusses the possibility and advisability of including in the evaluation criteria of efficiency of business entities Russian figure «EBIDTA» in accordance with International Financial Reporting Standards.
The article discusses the possibility and advisability of including in the evaluation criteria of efficiency of business entities Russian figure «EBIDTA» in accordance with International Financial Reporting Standards.
Keywords:
gross profit, profit on sales, profit before tax, net profit, EBIDTA
gross profit, profit on sales, profit before tax, net profit, EBIDTA
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2. Grafova, G.F. K voprosu o formirovanii normativnoy bazy dlya otsenki finansovo-ekonomicheskogo sostoyaniya predpriyatiya / G.F. Grafova, L.Ya. Avrashkov. AUDITOR. - 2012. - № 11.
