Kategoria zysku a potrzeby kształtowania i oceny efektywności ekonomicznej w organizacji handlowej

Abstract

Although the system of functioning of trade enterprises has been reformed, there has not been constructed as yet an appropriate system of indices for evaluation of performance effectiveness. Assuming the goal of survival It would be sufficient for the enterprise not to be deficit. It must, however, develop and, thus, it must be obtaining financial surpluses .Profit , however, is not a measure which may be used for evaluating processes connected with the purchasing of goods and services. Whether or not these processes will bring profit depends on the selling process. It should be noted here that Increase of sales need not necessarily take place through Increasing the volume of sold goods. There may be involved here changes in asortment, prices or margins. Profit Is affected also by costs. The hitherto applied costs account in trade enterprises has been characterized with its limited applicabilitу. It does not take into account numerous factors such as e.g. goal of Incurring costs or places where they arise. Consequently, enterprises ark not forced to use their assets in a rational way. As a result of It, the sum of profits does not inform precisely about quality of work. A more objective criterion is, however, missing. That Is why no country has abandoned this category. Depending upon the political system and the management system there are applied only additionally different detailed indices restricting or reinforcing the role of profit. Generally, a greater usefulness for measuring economic effectiveness is attributed to profitability indices, which do not exclude the category of profit.