The Influence of Taxation of the Financial-Economic Performances of the Companies in the Pharmaceutical Field
In order to determine the impact taxation has on the financial-economic performances, we must strongly consider the determination relations of the financial performance indexes based on the profit and loss account. Aiming at appreciating the alternative of the commercial policy promoted by the co...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2018-12-01
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| Series: | Acta Universitatis Danubius: Oeconomica |
| Subjects: | |
| Online Access: | http://journals.univ-danubius.ro/index.php/oeconomica/article/view/5552/4774 |
| Summary: | In order to determine the impact taxation has on the financial-economic performances, we
must strongly consider the determination relations of the financial performance indexes based on the
profit and loss account. Aiming at appreciating the alternative of the commercial policy promoted by
the company, it is mandatory to decompose the produced commercial margin or to emphasize it on
fields of activity, as the margin variation also depends on the rotation of stocks. The lowering of the
commercial margin must be balanced through an increase in the sales, which leads to the reorientation
of the commercial policy. |
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| ISSN: | 2065-0175 2067-340X |