Academic literature on the topic 'Loss Profit of Owners of Enterprise'
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Journal articles on the topic "Loss Profit of Owners of Enterprise"
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GORYACHUK, V. F., and Y. A. NAZARENKO. "GROSS VALUE ADDED AS THE MAIN INDICATOR PRODUCTIVITY OF ENTERPRISES." Economic innovations 22, no. 2(75) (2020): 25–33. http://dx.doi.org/10.31520/ei.2020.22.2(75).25-33.
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Topicality. Traditionally, output and profit are used as the main indicators of enterprise productivity, but they have significant shortcomings. All this determines the relevance of the search for new indicators that will provide an adequate idea of the productivity of enterprises and a single conceptual basis for assessing the results of economic activity at the micro, mega and macro levels. Aim and tasks. To analyze the existing indicators for assessing the productivity of enterprises, to identify their main short comings. Consider the experience of the Republic of Belarus in the use of gross value added as an indicator of productivity of enterprises. Justify the use of gross value added as a conceptual basis for assessing the results of economic activity at the micro, mega and macro levels. Identify the main indicators for assessing the productivity of enterprises on the basis of gross value added. Research results. As the main indicators of the enterprise, use "output" and "profit". The first indicator consists of gross value added and intermediate consumption and therefore it depends on the performance of other enterprises. In this case, the external contribution can be decisive and therefore the indicator "output" does not give an adequate idea of the productivity of enterprises. Another key indicator of enterprise activity is profit. With a focus on it, wages, social security financing and employee training are the costs of the enterprise and the smaller they are, the greater the company's profits. But in modern conditions to ensure sustainable economic development of the individual enterprise and the country as a whole, it is important to consider that employees are carriers of intellectual capital. The loss or reduction of this capital can lead to more significant losses than the loss of physical and financial capital. Under such conditions, it is advisable to change the benchmark, namely the use of gross value added as the main indicator of productivity of the enterprise. It is on the basis of this indicator that the main result of economic activity of the country (gross domestic product) and regions (gross regional product) is determined. Gross value added is a very important indicator in terms of meeting the needs of all stakeholders in the performance of the enterprise: employees, business owners, the state. The indicator "gross value added" is the main indicator of the enterprise in terms of the interests of society as a whole, and the indicator "profit" - the main in terms of the interests of business owners. The presence of these two indicators reflects the contradiction between the interests of society and business owners. Conclusion. Gross value added has a greater analytical value than the indicators "output" and "profit", because, firstly, it gives a more adequate picture of the results of enterprises, secondly, it determines the potential for capital accumulation and thirdly provides a single conceptual basis for evaluation of economic performance at the micro, mega and macro levels.
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NAZARENKO, YU A. "CONCEPTUAL PRINCIPLES OF EVALUATION OF ACTIVITIES OF ENTERPRISES AND THEIR CAPITALIZATION BASED ON VALUE ADDED." Economic innovations 20, no. 3(68) (2018): 155–64. http://dx.doi.org/10.31520/ei.2018.20.3(68).155-164.
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Topicality. In today's financial and economic analysis of the company's main indicators are output and profit, but they have significant disadvantages. The indicator "output" includes the results of the activities of suppliers of goods and services and, accordingly, does not provide adequate representation about the results of the enterprise itself. And the indicator "profit" reflects the interests of only the owners of the enterprise. Its use encourages lower wages, social security financing and employee training, and also indicates a contradiction between the interests of society and the owners of enterprises. All this determines the relevance of the definition of indicators that will ensure an adequate representation of the results of the enterprise and a single conceptual framework for assessing the results of economic activity at the micro, mega and macro levels. Aim and tasks. Analyze the existing indicators of assessing the effectiveness of the enterprise, to determine their main disadvantages. Consider the possibility of using the indicator �gross value added� as the main indicator of an enterprise. Conduct a comparative analysis of the possibility of using different variants of the indicator �value added� to assess the performance of an enterprise. Consider using the indicator �gross value added� as a conceptual basis for evaluating the economic activities at the micro, mega and macro levels.. Research results. As the main indicators of the enterprise, using "output" and "profit". The first indicator consists of gross value added and intermediate consumption. The latter is the result of the activities of other enterprises. In this case, the external contribution can be decisive, and therefore the indicator "output" does not provide adequate representation of the results of enterprises. Another key indicator of enterprise activity is profit. At orientation to it, payment of labor, financing of social security and training of employees is the cost of the enterprise and the less they are, the greater the profit of the enterprise. But in modern conditions, in order to ensure sustainable economic development of a separate enterprise and the country as a whole, it is important to consider that hired workers are carriers of intellectual capital. Loss or reduction of this capital may lead to more significant losses than loss of physical and financial capital. Under such conditions, it is advisable to use the indicator "gross value added" as the main indicator of the effectiveness of the enterprise. Based on this indicator, the main result of the country's economic activity (gross domestic product) and regions (gross regional product) is determined. Gross value added is a very important indicator in terms of meeting the needs of all stakeholders in the productive activity of the company's: employees, owners of the enterprise, the state. The "gross value added" indicator is the main indicator of the company's activities from the point of view of the interests of the whole society, and the indicator "profit" is the main one from the point of view of the owners of the enterprise. The presence of these two indicators reflects the contradiction between the interests of society and the owners of enterprises. The use of the indicator "gross value added" as the main indicator of the company's activity provides a single conceptual basis for assessing the results of economic activity at the micro, mega and macro levels. The study of literary sources suggests the use of different indicators "value-added" to assess the performance of the enterprise. The greatest recognition was given to the "Economic Value Added" (EVA), "Shareholder Value Added " (SVA) and "Market Value Added" (MVA). According to the results of the analysis of these indicators, it was concluded that their general disadvantage is that they reflect the interests of the owners of the enterprise, and not society. Conclusions. Gross value added has a greater analytical value than profit, because, firstly, it gives a more adequate representation of the results of enterprises, and secondly, it determines the potential for capital accumulation. The use of this indicator provides a single conceptual framework for assessing the results of economic activity at the micro, mega-and macro level, since gross domestic product (GDP) and gross regional product (GRP) consist of the gross value added of all institutional units (residents), respectively, of the country and region.
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M.Т., Lukyanova. "ANALYSIS OF PRODUCTION RESOURCES AND FINANCIAL RESULTS OF THE VARIETY TESTING SITE." Russian Electronic Scientific Journal 53, no. 3 (2024): 167–78. https://doi.org/10.31563/2308-9644-2024-53-3-167-178.
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Profit or income are synthetic indicators of the activities of enterprises. They represent the final economic indicators of enterprises, including activities not only in the production sector, but also in the distribution and sales sector. Profit or loss is an examination of how all the economic elements of an enterprise look. Firstly, it represents the cost of living labor, since it is based on total income - the value just created as a result of the labor of the entire life of the worker, in addition to the part that provides wages. The relevance of the research topic is that the main goals of any enterprise are to obtain, maintain and increase income. Their success determines the necessary scope of the enterprise and fulfills the wishes of the owners. All these goals are closely related to each other, since the main source of economic growth is profit.
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Steiner, Ernst. "Ergebnisse und Trends der forstlichen Betriebsabrechnung im Kanton Aargau von 1991 bis 2002 | Results and trends of the forest accounts in the canton of Argovia 1991-2002." Schweizerische Zeitschrift fur Forstwesen 154, no. 7 (2003): 254–57. http://dx.doi.org/10.3188/szf.2003.0254.
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In recent years public forest owners in the canton of Argovia have carried out considerable structural changes. The positive consequences to the accounts arising from these changes can be confirmed and documented using a number of various measurements from the forest accounts. Until 1999 the results of structural changes compensated for the decrease in wood revenues, even managing in some cases to move from loss to profit. The falls in profit following the catastrophic damage caused by the hurricane Lothar in December 1999 also meant falling accounts. Even in internationally comparable enterprise structures, the survival of forest enterprises is not assured at these low levels. Against a background of, above all, falling subventions without corresponding compensation, further structural changes are unavoidable. Such changes, however, can only lead to success if value is added along the entire production chain and the branch of forest and wood management is able to compete internationally.
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Plikus, Iryna, Victoria Boronos, and Vadym Aleksandrov. "Financial and accounting approaches to definition of the intangible factors impact on the value of the company." Economic Annals-XXI 160, no. 7-8 (2016): 121–25. https://doi.org/10.21003/ea.V160-24.
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Abstract. Introduction. Business value is largely determined by intangible assets, namely intellectual and information resources. Ukrainian companies pay little attention to Research and Development. As a result, they lag behind in their core activities, development, patent and offer very few technological solutions. Therefore, studies related to intangible assets and their role in the creation of enterprise value are vital. The purpose of the article is to evaluate profits of owners who neglect intangible assets which influence the value of the company based at systematisation of the existing financial and accounting approaches. Results. The systematization of financial and accounting approaches to determining the value of the enterprise and assess the impact of intangible factors to the enterprise value. The authors have proved the difference in value of equity calculated according to the balance sheet and its market value caused by the hidden (off-balance) capital. The proposed analytical model of the enterprise includes loss of profits due to the influence of intangible factors. It identifies three important intangible factors affecting the value of the company, namely the number of loyal customers and the quality of loyalty; training skills and loyalty to the enterprise, and recognition of the brand. Conclusion. The present financial statements do not allow estimating the market value of enterprises, since not all the intangible factors are reflected in the financial statements. The management of intangible factors, such as a business enterprise reputation, knowledge and competence of staff, customer loyalty, remains controversial and methodologically unsolved and requires further studies.
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Sahoo, Bharata Bhusan, and Alok Kumar Pramanik. "Value Added: Technique for Corporate Performance Measurement under Social Perspective." KINERJA 21, no. 1 (2017): 109. http://dx.doi.org/10.24002/kinerja.v21i1.1038.
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Financial Analysts consider as profit the most important measure of business performance. Profit may be expressed in terms of money value and measured as sales margin percentage or be calculated as return of investment. These, in any form, are used as basis for measure of business performance. In recent years, considerable interest have been shown in the use of value added as an alternative or additional approach to measure the operational efficiency and profitability of a business. A lot of discussion have been going on about reporting the performance of an organization in terms of value added rather than conventional profit or loss. The information disclosed by the Statement of Value Added, based on Value Added Accounting and reporting is considered to be much more useful than that disclosed by the conventional profit and loss account in providing a realistic basis for measuring the economic performance of an organization. The concept has received great attention in accounting practices with the emergence of large corporations having significant bearing on the society and finally on the economy for multi-dimensional impact over and above the owners. Value added system is a very useful measure of judging the performance of an enterprise for managerial decision-making and for inter-firm comparison.Keywords: Value Added; Value Added Accounting and Reporting, Value Added Statement, Annual Report.
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Handarbeni, Zalfa Talitha, Irma Fauziah, and Nina Fitriyati. "Comparative Study of Data Generation for Normal, Lognormal, and Gamma Distributions using PLS and Usury Models." Mathline : Jurnal Matematika dan Pendidikan Matematika 8, no. 4 (2023): 1449–60. http://dx.doi.org/10.31943/mathline.v8i4.543.
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Mathematical modeling in the world of economics and banking has particular relevance, especially in terms of providing capital for business activities, particularly for Micro, Small, and Medium Enterprises (MSMEs). Currently, banking activities are predominantly dominated by conventional banks that apply interest, which in Islamic Sharia is considered as riba, and it is incumbent upon Muslims to avoid riba and conduct all their affairs in accordance with Islamic Sharia. This research discusses a mathematical model of a profit-loss sharing system in accordance with Islamic Sharia using the profit-loss sharing model scheme, which is one of the investment models in Islamic finance with a musyarakah contract. The data is derived from the daily profit and loss of a micro trader for the period of September 2023 in Cijantung, East Jakarta, which is then generated for periods of 35, 40, and 50 days, following normal, lognormal, and gamma distributions, with an investment capital of Rp 1,500,000, Rp 3,000,000, and Rp 4,500,000, and profit-sharing portions of 2%, 5%, and 7%. This research is capable of demonstrating a profit-sharing scheme and optimization functions in profit distribution, as well as determining parameters that are more advantageous for traders and capital owners compared to the usury model because the imposed penalties are considered burdensome for the public. Generating data following a normal distribution provides a more realistic profit-sharing scheme but a lognormal and gamma distribution yields the largest profit-sharing portion for investor and trader.
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Budianto, Erwin, and Nurhana Dhea Parlina. "IMPLEMENTASI PEMBUKUAN SEDERHANA PADA UMKM ANNA COLLECTION DI DESA PANGKALAN KECAMATAN PLERED KABUPATEN CIREBON." PRIMA : PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT 1, no. 1 (2021): 47–56. http://dx.doi.org/10.55047/prima.v1i1.30.
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 MSMEs, or Micro, Small, and Medium-Sized Enterprises, are a critical component of Indonesia's economy. Each year, the development of MSMEs in Indonesia accelerates, as seen by their increasing contribution to GDP and workforce absorption by the MSME sector. However, some MSMEs continue to be constrained by accounting issues that have not been well organized and planned, resulting in a different final profit and loss value in accordance with the fact that there are issues with accounting financial management, which records each cash flow transaction in an organized and directed manner. MSME Anna Collection is one of the MSMEs with potential but has not yet developed. The Ana Collection MSME's bookkeeping is still unstructured and undirected, hence in the absence of a profit and loss statement for the business. It is believed that this community service activity would foster a knowledge for the critical nature of financial records in trading operations for MSMEs. Simple bookkeeping is critical in the business sector; there are numerous benefits to an MSME that maintains regular bookkeeping. Apart from serving as a benchmark for determining profits, the availability of bookkeeping enables business owners to ascertain their losses.
 
 
 
 
 
 
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Степаненко, О.І. "Інтерпретація обліково-економічної категорії "фінансові результати", їх класифікація". Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство, № 41 (7 червня 2022): 112–17. https://doi.org/10.32782/2413-9971/2022-41-21.
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The financial result is the final expression of the business processes of the enterprise: supply, production, sales, for the implementation of which requires constant capital of the owners. In the context of modern scientific research, the economic and accounting nature of the category "financial results" is analyzed. Approaches to understanding the financial results of the enterprise are highlighted, its qualitative characteristics are outlined. The results of the study showed that the financial result is the difference between income and expenses incurred, and its form of expression is profit (or loss, or zero result). From the standpoint of economic theory, accounting, analysis, the financial result is characterized as: 1) a criterion for assessing the absolute efficiency of the enterprise; 2) the criterion of profitability, efficiency and economic stability; 3) the result of economic relations of the enterprise and its sustainable development; 4) the source of increase (decrease) in the market value of the enterprise; 5) source of funding for production, commercial and social development of the enterprise. The proposals of scientists to build a classification of financial results are considered. The expediency of their use in the accounting practice of enterprises is substantiated. An alternative approach to the grouping of financial results with the allocation of a classification feature: financial results from the sale of accounting objects. It is proved that the proposed classification criterion is meaningful, informative and allows to deepen the system of analytical accounting. The results of the study showed that the value of financial results can change under the influence of external and internal factors. The factors of the external environment include: economic instability in the state and the world; pricing policy for fuel, energy; taxation system; breach of contractual obligations by counterparties. Internal factors are: 1) the accounting policy of the enterprise; 2) the volume and quality of sold finished products (goods, works, services); 3) pricing system, marketing activities, quality of enterprise management. It is proved that the effective formation of financial results depends on making informed decisions about revenue generation and cost optimization, which will improve the efficiency of the enterprise as a whole.
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Awais, Muhammad, Muhammad Mahmood Shah Khan, and Afia Mushtaq. "Musharakah for Small and Medium Enterprises as an Alternative Financing Mode." ANNALS OF SOCIAL SCIENCES AND PERSPECTIVE 5, no. 1 (2024): 189–204. http://dx.doi.org/10.52700/assap.v5i1.379.
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The current study examines the Musharakah viability as a potential financing method for SMEs in Pakistan. SMEs face exertion to get external financing, that prevents them from continuous development and growth. Small and Medium Enterprises (SMEs) are prone to financial resources constraints as compared to large organizations, who easily manage to meet financial institutions' collateral needs. The study is based on the primary data collected from 101 SMEs who had taken the Musharakah financing facility from the Islamic institutions of Pakistan. The required data is collected through a structured questionnaire from the SMEs to determine the owner’s satisfaction level with these Musharakah facilities in Pakistan. The findings of the regression model depicted that risk-sharing, access to financing and knowledge have a significant relationship with the level of satisfaction. Besides, the study found a statistically insignificant relationship between the profit and loss sharing, bank participation, and satisfaction level of the SMEs owners in Pakistan. The study concluded that Musharakah financing features could be a viable alternative financing SMEs mode in Pakistan.
Dissertations / Theses on the topic "Loss Profit of Owners of Enterprise"
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Nwagbo, Alfred. "Strategies to Minimize Profit Loss From Small Business Enterprise Credit Rejections." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5919.
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Institutional policies or terms and conditions of credit allocation complicate the demand and supply of small business enterprise (SBE) credit, causing lost profits. Banks leaders losing 28% of profitable projects because of the high rejection rate of credit applications for SBE loans is a concern. The purpose of this multiple case study was to explore strategies Southeastern Nigerian state bank leaders use to minimize lost profit from SBE credit rejections. The conceptual framework that grounded this study was credit rationing focused on the lender-borrower relationship. Data collection involved reviews of company documents and face-to-face semistructured interviews of 6 participants from 3 banks in the Southeastern Nigerian state. Based on the Schorr's modified data analysis approach, 5 themes emerged (a) credit rationing depends on sufficient information (b) business accounts statements are a fall back for credit availability (c) character may be more important than collateral (d) government policies are challenges to the formal banking system (e) profits may be a hedge for high-interest rates. Findings may be used to enhance the profitability of banks in the Southeastern Nigerian state. Implications for positive social change may include the support of community projects for individuals living at or below the poverty level in the region.
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Khan, Omar Mahomed. "An investigation into the establishment of an Islamic banking enterprise in the Tshwane and surrounding areas / Omar Mahomed Khan." Thesis, North-West University, 2013. http://hdl.handle.net/10394/10167.
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Muslims in South Africa live within the framework of a Western economy in which the notion of interest plays a pivotal role. This system does not seem to comply with the strict interpretation of Islamic law, since the Quran prohibits any dealings on the basis of interest and strongly condemns those who continue to deal in interest-based transactions, warning them of a “notice of war from Allah and His Apostle”. Muslims are therefore faced with the dilemma of either participating in the current prevailing economic system and thereby violating the Quranic injunctions prohibiting interest or Riba, or completely withdrawing from participation in this system and conducting their business transactions in accordance with Islamic injunctions. This study is an attempt to examine whether an Islamic banking enterprise within the greater Tshwane area could survive and even flourish in the long term if it were operating within the parameters of Islamic law, thus in the absence of the interest factor. The research methodology employed was that of qualitative research, and the study consists of both a literature and an empirical study. It became evident from the literature review that a bank’s survival within the Western economic order depends on the confidence that its depositors have in it. In an Islamic economic system the ethical and legal components distinguish it from other systems. The most striking feature of the Islamic banking environment is the so-called profit and loss sharing system (PLS). The literature study was complemented by an empirical study. Respondents were interviewed in three categories: Muslim businessmen, Islamic bankers and Islamic religious leaders. An analysis of data from the respondents revealed that they were of the opinion that there was a need for an Islamic bank in order to avoid any interest-based dealings and to operate strictly in accordance with Islamic law and principles. Based on the literature and field study a simple model of an Islamic banking enterprise was constructed which could function within the greater Tshwane area and within the South African economic context, but which would be based on Islamic Shariah principles. In constructing this model due cognisance was taken of the fact that it would prove to be a very difficult task to amend existing banking laws to provide for the easy entry and functioning of an Islamic bank. Based on the literature and empirical study it was concluded that to provide for the easy entry and functioning of an Islamic banking enterprise, it should not be structured or named as a bank but rather as a finance company which would then be able to offer most of the services that are offered by traditional banks but without having to comply with the strict regulations as applicable to traditional banks. The dissertation’s final conclusion and recommendation was thus that an Islamic bank should operate not as a bank but as a finance company, thereby accomplishing its pivotal role to enable Muslims to use these indispensable services successfully while complying wholly with Islamic Shariah law.<br>PhD (Business Management), North-West University, Vaal Triangle Campus, 2013
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Нiкoлaйченкo, A. O. "Чинники тa шляхи пiдвищення прибyткy пiдприємcтвa (нa приклaдi ТOВ «Здoбyшкa»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Nikolaichenko.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У рoбoтi рoзглядaютьcя теoретичнi acпекти прибyткy, йoгo види, прoцеcи
фoрмyвaння тa метoди oцiнки тa чинники, щo впливaють нa пiдвищення
прибyткy пiдприємcтвa.
Проаналізовано напрями розвитку харчової промисловості, основні
техніко-економічні показники господарської діяльності ТОВ «Здобушка»,
фінансовий стан підприємства, показники прибутку, збитку та збитковості
підприємства, адитивні та мультиплікативні фактори, що впливають на
фінансовий результат підприємства.
Зaпрoпoнoвaнo шляхи зниження збитків та забезпечення отримання
прибyткy зa рaхyнoк збільшення обсягів реалізації продукції на основі оновлення
активної частини основних засобів підприємства та підвищення якості його
продукції.<br>The paper considers the theoretical aspect of profit, its types, processes of
formation and methods of estimation and the factors influencing increase of profit of
the enterprise
The directions of food industry development, the main technical and economic
indicators of economic activity of LLC "Zdobushka", the financial condition of the
enterprise, indicators of profit, loss and unprofitability of the enterprise, additive and
multiplicative factors influencing the financial result of the enterprise are analyzed.
The ways of reduction of losses and make a profit from the increase of good
sales based on the replacement of an active part of fixed assets of the enterprise and
improving the quality of its production are proposed.
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Sedláčková, Andrea. "Tvorba modelu finančního řízení subdodávek v rámci stavební zakázky s vlivem na hospodaření stavebního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2015. http://www.nusl.cz/ntk/nusl-227434.
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This thesis deals with the issue of subcontracting model of financial management and its impact on the economy of the construction enterprise. The aim of this work is to set up management of the building contract from the financial management of subcontracts with influence on the overall management of construction enterprise. The output of this work is a model that will point to the financial management of construction contracts regard to the management of construction enterprise.
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Byrtusová, Lucie. "Podnikatelský plan pro založení cateringové firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319171.
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The thesis deals with the elaboration of a business plan for setting up a catering company. In the theoretical part is described the theoretical starting points, which is further used to develop the business plan. The practical part is an analysis of the current market situation, business plan and financial plan.
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Stěnička, Petr. "Stanovení ekonomického vývoje stavebního podniku na základě finanční analýzy." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2012. http://www.nusl.cz/ntk/nusl-225693.
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This diploma thesis with topic “Economic progress estimation of construction company based on financial analysis” deals with making financial analysis of selected enterprise. Based on financial statements of the company, horizontal and vertical analysis is provided, after that the company is analysed with ratio indicators and summary indexes. In the end, the overview of financial analysis’ results and brief comment is formulated.
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HSU, SHIH-CHIEH, and 許仕傑. "A Study of the Loss Carry-Forward on Profit-seeking Enterprise Income Tax." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/923h4u.
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Chen, Ming-Hsien, and 陳明賢. "The Legal Controversy of Profit-Seeking Enterprise Income Tax Arising from the Recognition of Investment Loss." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/82368222145605333348.
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碩士<br>國立臺灣大學<br>法律學研究所<br>103<br>The main study topic of this thesis is the Article 99 of the Guidelines for Examination of Profit-seeking Enterprise Income Tax and the range of study is those
litigations arising from this same regulation. Generally, the amount of accountingincome accumulated by the financial statements would be equal to the amount of
taxable income of profit-seeking enterprise income tax. However, in taxation, the deductible amount of investment loss would be reconciled under the substance-over-form principle so that Tax-Book Difference is therefore resulted.
There are many litigations arising from the Tax-Book Difference of investmentloss. To solve these problems, this thesis tries to use ability-to-pat principle as a
directive. Then, by means of seeking the constitutional interpretation of the Article 99 of the Guidelines for Examination of Profit-seeking Enterprise Income Tax and
economical-finding of its facts, this paper wants to get some feasible solutions to those aforementioned problems.
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Петрова, Аліна Віталіївна. "Теоретико-методичні підходи обліку і аналізу фінансових результатів підприємства ТОВ «Будсервіс»". Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/2499.
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Петрова А. В. Теоретико-методичні підходи обліку і аналізу фінансових результатів підприємства ТОВ «Будсервіс» : кваліфікаційна робота магістра спеціальності 071 "Облік і оподаткування" / наук. керівник О. Г. Радєва. Запоріжжя : ЗНУ, 2020. 110 с.<br>UA : Кваліфікаційна робота: 110 с., 12 рис., 31 табл., 1 додаток, 65 джерел. Об’єкт дослідження –процес обліку та методи аналізу фінансовихрезультатів ТОВ «Будсервіс».Метою кваліфікаційної роботи є обґрунтування теоретичних положень та розробка практичних рекомендацій щодо удосконалення обліку фінансових результатів, а також проведення аналізу фінансових результатів з метою формування пропозицій щодо підвищення ефективності функціонування ТОВ «Будсервіс».Методи дослідження: системний підхід до вивчення економічних явищі процесів. Під час виконання дослідження використано загальнонаукові методи пізнання: методи наукового узагальнення, діалектичний метод,методи індукції та дедукції, класифікації, порівняння, наукової абстракції, системного та комплексного аналізу, синтезу, моделювання.Наукова новизна одержаних результатів полягає в теоретико-методичному обґрунтуванні та вирішенні комплексу питань, пов’язаних з підвищенням якісного рівня обліку та аналізу фінансових результатів діяльності підприємства. У процесі дослідження отримано такі наукові результати, яким притаманна наукова новизна:–на основі проаналізованного матеріалу пропонуємо своє визначення фінансових результатів як економічної категорії;–методичне забезпечення управління фінансовими результатами діяльності підприємства за рахунок систематизації факторів впливу на рівень фінансового результату підприємства;–питання організації обліку результатів діяльності підприємства у розрізі окремих сегментів діяльності шляхом розробки схеми визначення в обліку фінансових результатів продажів за товарамита послугами, що дозволяє систематизувати додаткову інформацію для управління продажами.
За підсумками проведеного дослідження розроблені пропозиції щодо вдосконалення відображення в обліку підприємства витрат та доходів за окремими видами товарів та послуг з метою підвищення якісного рівня даних обліку та звітності щодо витрат та фінансових результатів, а також обґрунтована пропозиція введення електронного документообігу на підприємстві.Застосування на практиці запропонованих автором рекомендацій дозволить забезпечити адекватне відображення в обліку доходів, витрат та фінансових результатів торгового підприємства, підвищити якісний рівень інформаційного забезпечення аналітичних процедур, а також підвищити ефективність діяльності підприємства шляхом оптимізації його оподаткування. Отримані результати дослідження спрямовані на підвищення якісного рівня обліку доходів, витрат і фінансових результатів, а також на підвищення ефективності діяльності підприємства та зміцнення його конкурентоспроможності.<br>EN : Qualifying work: 110 pp., 12 fig., 31 tab., 1 annex, 64 references.The object of study is accounting process and methods of analysis of financial results of trade enterprise of LLC «BUDSERVICE».The purpose of the qualification work is to substantiate theoretical provisions and to develop practical recommendations for improving the accounting of financial results, as well as to conduct an analysis of financial results in order to formulate proposals for improving the efficiency of the operation of LLC «Budservice».Methods of research: a systematic approach to the study of economic events and processes. During research performance scientific methods of cognition were used: methods of scientific analysis, the dialectical method, methods of induction and deduction, classification, comparison, abstraction, systematic and comprehensive analysis, synthesis, simulation.Scientific novelty of the results is theoretical and methodical substantiation and solving complex issues related to improving the quality level of accounting and analysis of financial results of trade enterprise. The study yielded the following scientific results, which are characterized by scientific innovation:Got further development:–methodological support for managing the financial results of trade enterprise activity due to the systematization of factors influencing the profit level of trade enterprise;–the issue of organization of accounting of results of activity of the trading enterprise in the section of separate segments of activity by development of the scheme of determination in accounting of financial results of sales on the goods received from separate suppliers, which allows to systematize additional information for sales management.Based on the results of the study, proposals were developed to improve the accounting of the costs associated with the payment to suppliers for the use of
trademarks in order to improve the quality of accounting data and reporting on costs and financial results, as well as a substantiated proposal for the reorganization of the enterprise and the application of a commission scheme trade instead of the usual sales organization in order to optimize tax payments and thus increase the profitability of trade.The application of proposed recommendations in practice will allow to ensure adequate reflection in accounting of income, expenses and financial results of activity of trade enterprise, to increase the quality level of information support ofanalytical procedures, and to increase the efficiency of activity of the enterprise by optimization of its taxation. The results of research are aimed at improving the quality level of accounting for income, expenses and financial results, as well as to increase the efficiency of trade enterprise and strengthen its competitiveness.
Books on the topic "Loss Profit of Owners of Enterprise"
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Desai, Mihir A. Constraining managers without owners: Governance of the not-for-profit enterprise. National Bureau of Economic Research, 2005.
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Page, Rodney, and Peter Tosh. Leading Your Business to the Next Level. Greenwood Publishing Group, Inc., 2005. http://dx.doi.org/10.5040/9798400677762.
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Companies that have survived the perils of startup face an entirely new and different set of challenges as the firm prospers and grows. For owners, executives, managers, and employees alike, the evolution of an enterprise from entrepreneurship to maturity is aruduous and requires a talent for managing constant change, both in the marketplace and in the company itself. Setting your company on a trajectory of profitable growth—and getting past that crucial break—even point—requires fundamentally different strategies, skills, and techniques from what worked in startup mode. Any forewarning puts entrepreneurial leaders ahead in coping with the obstacles over the next hill. Leading Your Business to the Next Level provides that forewarning and offers practical management approaches that will make the growth journey less hazardous and more rewarding. Drawing from the authors' combined 70+ years of experience working in and consulting to high-growth organizations, the book provides a toolkit for navigating the transition from the chaos, intensity, and informality of the startup to the relative order of the more established firm. Through illustrative case examples and interactive elements, including checklists and diagnostics, they demonstrate how mastery of six core disciplines is the key to achieving and sustaining profitable growth: * enhancing customer loyalty; * dynamic planning and budgeting; * executing the business plan; * maximizing leadership effectiveness; * changing the emphasis from sales/revenue to margin/profit; * positioning human resource management as a strategic asset. In an environment where over 50% of small businesses fail in the first year and 95% within five years, Leading Your Businesss to the Next Level will help you and your organization make the critical transition from startup to mature and growing business.
Book chapters on the topic "Loss Profit of Owners of Enterprise"
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Sawyer, Tom Y. "Statements of Profit and Loss and Cash Flow: Plan for Profits and Ready Money." In Financial Modeling for Business Owners and Entrepreneurs. Apress, 2014. http://dx.doi.org/10.1007/978-1-4842-0370-5_11.
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Blanc, Mathieu, Jean-Luc Chenaux, and Edgar Philippin. "Corporate Purpose: How the Board of Directors Can Achieve an Inclusive Corporate Governance Regime." In The International Handbook of Social Enterprise Law. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_6.
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AbstractLarge corporations are currently facing critical challenges after many financial crises and scandals, which led to a loss of public confidence. In addition, inequality, climate change, and new technologies create systemic risks for corporations. In that context, economic and legal scholars, as well as directors and regulators, extensively debate issues revolving around the “profit” of corporations as well as about the “purpose” of companies, a notion that is different from their mere “object.” In our view, the theory of the purpose-driven company could help overcome the never-ending dispute between the partisans of shareholders’ wealth maximization and the promoters of stakeholder governance. To materialize and implement the company’s purpose, missions, and core values, the board of directors (in engagement with shareholders) shall assess its impact on a broader social and economic environment. The identification and expression of the purpose will facilitate the company’s value creation and long-term business sustainability. The board of directors shall further take into consideration all stakeholders as well as define and identify the main purpose recipient (customers, employees, environment, etc.). Within this frame, the board of directors will act as both a corporate purpose guardian and a mediator of the various (potentially) conflicting interests held by the different constituencies.
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Fedoryshyna, Lidiia. "INCREASING THE EFFICIENCY OF THE FINANCIAL PROFITABILITY OF THE INSURANCE COMPANY (ON THE EXAMPLE OF ARKS INSURANCE COMPANY)." In Traditional and innovative approaches to scientific research: theory, methodology, practice. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-241-8-26.
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The purpose of the article is to increase the efficiency of financial profitability of insurance activity. In terms of market relations, one of the performance indicators of all organizations is profitability. It becomes the economic development of the organization and the strengthening of the basis of its financial relations with all participants in the processes of entrepreneurial activity. At the same time, the result of the influence of a combination of negative factors is a decrease in the level of financial profitability of enterprises, receiving a loss or even ceasing operations. Achieving a high level of this indicator of improvement of the economic study of the formation of financial results of the organization's vital activities. Every enterprise strives to improve profitability. The results. The grouping of influencing factors into internal and external ones was carried out and the influence of these factors on the activity of the insurance company was revealed. The activity of the insurance company "ARKS" was considered. The main goal of managing the financial perspective of an insurance organization is to ensure the maximization of the welfare of the owners of the enterprise in the current and current period. This goal is designed to simultaneously harmonize the interests of the owners with the interests of the state and the company's personnel. Based on the conducted analysis, as well as the general view of various researchers of this issue, in order to increase the efficiency of the financial profitability of PJSC "ARKS Insurance Company" it is also necessary to reduce the level of costs and unprofitability of insurance operations in connection with the expansion of the level of coverage of the insurance field. Value/originality. In order to achieve the financial stability of insurance companies, the criteria for its provision have been studied in detail. Profitability is one of the most important indicators that reflect the economic state of the enterprise. It supports the purpose of entrepreneurial activity. The main result of the enterprise's activity is increased with the help of indicators, which are divided into absolute and relative: the absolute indicator is the profit of the enterprise; the relative indicator is the profitability of the enterprise. Profit is the economic difference between total income and expenses for the production and sale of products and services, taking into account losses from various business operations in the reporting periods. Profitability indicators, capable of using the final results of the organization's activities, help to trace the totality of consumed resources with invested capital.
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Comporek, Michał. "Zarządzanie wynikiem finansowym w spółkach sektora TSL." In Logistykacja gospodarki światowej. Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, 2022. http://dx.doi.org/10.18559/978-83-8211-106-4/14.
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Contemporary logistics companies are a set of functionally diversified business entities, the essence of which is focused on the provision of physical availability to various resources in the following dimensions: time, space and efficiency, assistance in forecasting and planning activities, and ensuring fast and effective information flow in business units, etc. Regardless of whether they are considered in the context of small or medium-sized shipping and transport enterprises, warehouse centers, or specialized logistics operators, the main purpose of their operation on the capital market is to strive to ensure the continuity of existence and maximize economic benefits for their owners. (stakeholders). The results of its operation, which are reflected in the financial result of a logistics company, as well as the analysed methods and tools for their implementation, constitute the main subject of comments, judgments and assessments formulated by various groups of stakeholders of this unit. Among the management staff, it may be tempting to intentionally shape the reported level of profit (loss) and to present the financial achievements of the entity “in a better light” in the eyes of interested persons. The main goal of the article is to show the degree and directions of accounting and material profit management in logistics companies listed on the Warsaw Stock Exchange. Empirical research was carried out among those public companies whose shares were traded for at least ten years in the 2007–2018 horizon. An additional criterion for selecting enterprises for research was the availability of annual separate financial statements.
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"Tracing the Decline in Industrial SOE Profitability through the Profit and Loss Account." In China's Industrial State-Owned Enterprises. WORLD SCIENTIFIC, 2003. http://dx.doi.org/10.1142/9789812795274_0003.
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Kramer, Daniel C. "The NEB’s Profit and Loss Record." In State Capital and Private Enterprise. Routledge, 2019. http://dx.doi.org/10.4324/9780429056345-2.
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Locke, Stuart Murrin, and Nirosha Hewa-Wellalage. "The Impact of Institutional Factors on Female and Male Owned Firm Financing." In Gender Economics. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7510-8.ch030.
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The study compares the impact of the commercial environment on external financing of female- owned micro, small and medium enterprises (MSMEs) compared to those that are male owned in seven South Asian countries. The region exhibits weak institutional and regulatory regimes which result in expropriation of profits from MSMEs. It is likely that such commercial environments add to the risk of lending to MSMEs and this may further manifest a gender bias toward males. This study uses a unique dataset of over 5000 firms from World Bank Enterprise Surveys and combines this with additional information drawn from World Bank macro-economic data. Interval and logit regressions are used. Contrary other studies, this research indicates that once females have access to formal financing they use a higher proportion of formal financing in their firm capital structure than their male-counterparts. A gap in accessing external finance for female-owned MSMEs presents both a waste of human resource and a lost potential to lift standards of living, presenting an opportunity for reform.
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Locke, Stuart Murrin, and Nirosha Hewa-Wellalage. "The Impact of Institutional Factors on Female and Male Owned Firm Financing." In Financial Market Regulations and Legal Challenges in South Asia. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-5225-0004-9.ch006.
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The study compares the impact of the commercial environment on external financing of female- owned micro, small and medium enterprises (MSMEs) compared to those that are male owned in seven South Asian countries. The region exhibits weak institutional and regulatory regimes which result in expropriation of profits from MSMEs. It is likely that such commercial environments add to the risk of lending to MSMEs and this may further manifest a gender bias toward males. This study uses a unique dataset of over 5000 firms from World Bank Enterprise Surveys and combines this with additional information drawn from World Bank macro-economic data. Interval and logit regressions are used. Contrary other studies, this research indicates that once females have access to formal financing they use a higher proportion of formal financing in their firm capital structure than their male-counterparts. A gap in accessing external finance for female-owned MSMEs presents both a waste of human resource and a lost potential to lift standards of living, presenting an opportunity for reform.
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Süer, Seda. "Essential Financial Management Skills for Tourism Enterprises." In Industrial and Managerial Solutions for Tourism Enterprises. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-3030-6.ch010.
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Financial management is crucial for tourism enterprises as well as the other enterprises that focus on obtaining and effectively utilizing the funds necessary for efficient business operations. The primary objective of an enterprise is to generate profit that is the revenues must exceed the expenses. The indisputable fact is that financial managers require the skills to make the best decision for profit maximization. Otherwise, the resources are wasted, poor decisions get made, and the financial performance of the organization suffers, as a result. The aim of this chapter is to determine the essential financial management skills for owners/managers of tourism enterprises to improve their financial performance. Therefore, essential financial management skills are identified according to the financial characteristics of tourism enterprises for financial managers to improve and develop the financial performance of the enterprise.
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Oncioiu, Ionica V., Traian Ovidiu Calotă, and Alin Eliodor Tănase. "An Overview of Diversities in the Use of the Profit and Loss Statement." In Encyclopedia of Organizational Knowledge, Administration, and Technology. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-3473-1.ch011.
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The abolition of the economic boundaries of different countries also has implications for the monitoring of businesses through accounting. In this context, the profit and loss account is that component which reflects the performance of the enterprise, that is, the extent to which it has achieved its objectives in terms of profit. In the income statement, there are flows that determine the result, understood in principle as a variation in equity during a financial period. Defining the performance of an enterprise is different, depending on the interest of the users, on the principles, conventions and accounting rules used to determine the outcome. This is what specialists in the field call accounting policies. This chapter examines the Profit and Loss Statement in the context of scarce and expensive resources, which must be used efficiently. The results show that it is necessary for companies to determine efficiency indicators by comparing the effects obtained with the efforts and the resources consumed by the company and operated by the management.
Conference papers on the topic "Loss Profit of Owners of Enterprise"
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Göktepe, Hülya. "Social Businesses and the Legal Structure of Social Businesses." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01035.
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Social business, was first defined by Nobel Peace Prize laureate Prof. Muhammad Yunus and is described in his books. Social businesses are non-loss, non-dividend companies created to address and solve social or environmental problems. Microfinance is another form of social businesses. Like an NGO, social business has a social mission, but like a business, it generates its own revenues to cover its costs. In a social business, the investors/owners can gradually recoup the money invested, but cannot take any dividend beyond that point. The purpose of the investment is purely to achieve one or more social objectives through the operation of the company. No personal gain is desired by the investors. The company must cover all costs and be financially sustainable, while achieving the social objective in sectors such as healthcare, education, poverty, environment, housing, climate urgency etc. Legal structures available to all enterprises can be used by social businesses. These are: for-profit organizations, non-profit organizations (associations, foundations), charities, co-operatives. However, there are legal structures specifically designed of social businesses. These are: benefit corporation, flexible purpose corporation, low profit limited liability company (L3C), hybrids, community interest company (CIC).The purpose is this study is to contribute to the Turkish literature related to social businesses. In this study, definition of social business and microfinance will be given. The characteristics of social business will be indicated, social business examples will be presented and finally legal structures of social businesses will be analyzed. This study is descriptive study.
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Nakao, Masayuki, Naohiro Yabuta, and Masahiro Terabe. "Quantifying Profit and Loss Associated With Failure Cases." In ASME 2004 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/detc2004-57576.
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Failures have impact on the society as well as on the entity that caused the failure. The size of impact varies with each case. Although large scale accidents will cause great impact on the society and the originator, it is not only the size of failure that determines the size of impact on the originator. When an unethical corporate misconduct is revealed, the company at times will disappear by loss of business or administrative disposition. To measure the impact of failures on the originator and to help make decisions of whether to disclose or cover the event, we defined two quantities associated with failure; “Profit of Failure” and “Loss of Failure”. The former measures monetary gain for covering up a failure, and the later the loss in case the failure is disclosed. We applied our method of calculation to 18 cases of past failures and identified different groups. Some cases, the loss exceeds the profit and business owners are encouraged to publicly disclose the event as soon as it internally becomes known to keep the damage smaller. In other cases, the loss is smaller than the profit and in which case, business owners may decide to cover up the event. Even in the later case, business owners may want to disclose the event anyway because recently changed regulations protect the whistle blowers better and for ethical reasons.
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Sari, Evghenia, and Arina Zareiciuc. "Profit planning. Growth factors." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v1.60.
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This reserch paper examines the aspects of profit, its planning and factors. Profit planning plays an important role in the stable and prosperous life of an enterprise. Profit planning plays an important role in business because it helps companies define their goals and strategies to achieve financial success. It includes several key aspects: defining financial goals, developing a business plan, budgeting, risk assessment, monitoring and analysis. In general, profit planning helps companies not only set goals, but also develop strategies and actions to achieve them, which is a key aspect of financial management and ensuring sustainable business development. The article analyzes the dynamics and structure of profit (loss) before taxation and also the factors of profit (loss) analysis from operating activities as examples at the JSC Respect enterprise.
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Orme, G. J., and M. Venturini. "Property Risk Assessment for Combined Cycle Power Plants." In ASME Turbo Expo 2008: Power for Land, Sea, and Air. ASMEDC, 2008. http://dx.doi.org/10.1115/gt2008-50586.
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In the paper, a procedure for Property Risk Assessment is presented and discussed. The procedure is applied to some combined cycle power plants and the most common sources of loss are identified. The impact on operational costs is evaluated through the determination of two indices of risk. First, their dependence on combined cycle configuration and electric power output is established. Second, a sample analysis for risk/benefit evaluation is carried out to estimate whether the adoption of risk assessment procedures allows an actual profit for plant owners. Finally, customer feedback is also discussed.
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Látečková, Anna, and Michaela Trnková. "Human Resource Management with the Support of Management Information Systems." In 7th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eraz.s.p.2021.87.
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At present, new technologies are crucial in maintaining the competitiveness of businesses. In recent years, the application of management information systems has also increased in the field of human resource management, where they support many decisions concerning human resources. Emphasis is placed on employee training and the use of information systems in terms of achieving a competitive advantage. The practical part is focused on finding the dependence between employee training, the use of information systems and the competitiveness of the selected enterprise, where regression and correlation analysis is applied. Regarding the performed analysis, we confirm the significant impact between the costs spent on employee training, the costs spent on information systems and the accounting profit/ loss, labour productivity in the selected enterprise. Based on the results of the research, generalized findings and suggestions are presented.
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Ablaev, Anton, Konstantin Ruban, and Andrey Zozulya. "Innovative Solution to Stop the Flare at the Complex Gas Treatment Unit in Six Months. Case Study." In ADIPEC. SPE, 2023. http://dx.doi.org/10.2118/215942-ms.
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Abstract Due to the fact that about 150 billion m3 of associated petroleum gas is burned annually globally by oil and gas companies cause, it is not the main product and specialization for operators, a technology for disposing of flare equipment and using associated petroleum gas as an additional product of production was proposed on the basis of the existing enterprise. Initially, the company's project involved burning part of the gas on flares, which led to environmental pollution and loss of product. Company evaluated the profitability and technical feasibility of a new project for the disposal of flares, which showed positive results. As part of the project to switch from flaring of associated petroleum gas to its processing, design, selection and purchase of equipment was carried out, which led to the technical re-equipment of the existing enterprise. After the construction, implementation and launch of this technology, additional gas appeared in production, from which useful fractions were later isolated in the form of liquefied petroleum gas (LPG). Since the mineral extraction tax (MET) If the product was already paid, the resulting product was not subject to MET and excise taxes, which led to an increase in production profits. As a result of eliminating the waste of a valuable non-renewable resource due to flaring reduction and company received an additional production product, which was later completely processed and sent to the market. During period of project 30 000 tons of CO2 emissions into the atmosphere was reduced, and in addition to the profit from the initial gas production, the company received additional profit from the production and sale of liquefied petroleum gas.
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Karaköy, Çağatay, Necati Alp Erilli, Sema Babayiğit, and Emine Rabia Ersoy. "The Effect of Entrepreneurship Education and Culture, the Transition Economies of Field Research for University Students in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01224.
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In modern production labor, capital and natural resources the fourth factor is included as an element of entrepreneurship, participation or implementation in the production as profit or loss to the performing element is faced with. According to the other production factors are dealt with more risk element of the entrepreneur, as well as entrepreneurial function with the same time in economic growth locomotive power is on. For many years, enterprise element carrying out the state interference in socialist countries, the collapse of the iron curtain in 1991 transitional recession and hyperinflation become inevitable experience. In other expression, economic developments and social life as result of the change in the importance of the concept of entrepreneurship has been further increased. Entrepreneurship is a kind of genetic element, or is it potential education and draw from revealing whether the topic of discussion is. The resulting depending on these two alternative viewpoint even equipped with higher education made the younger generation in production as well as the tendency to have more skilled labor force as reflection of education they receive visions of their enterprise ability to affect. Determination of specifications of entrepreneurship of university students, the entrepreneurial potential of development of the country’s important step because on of this property is the value of interest. The main objective of this research, long time socialist system managed entrepreneurial characteristics of university students in Kyrgyzstan determinants will be examined.
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Hromcová, Martina, and Anna Tomová. "The importance of scheduled air traffic for airport existence." In Práce a štúdie. University of Zilina, 2021. http://dx.doi.org/10.26552/pas.z.2021.2.11.
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The importance of scheduled air transport for the existence of airports is a topic that is constantly relevant, especially during the Covid-19 pandemic, which has negatively affected operations at all world airports, disrupted its regularity and thus its direct and indirect effects on the region. This work focuses on airports dependent on the operation of scheduled air transport from several perspectives. After an initial study of the available literature on the importance of scheduled air transport for the existence of airports, we defined the terms demand and supply factors of the airport influencing scheduled air transport. One of the key parts of the work is the calculation of the critical number of airport movements, which represents the break even point in the amount of production in which the airport shows no loss but also no profit. The reasons for the abolition of scheduled air services, such as the occurrence of a military conflict near the airport or insufficient research of the demand for air traffic in the area, are described in the chapter analyzing European and global airports with canceled scheduled air traffic in individual case studies. The chapter also deals with the alternative uses of airports themselves, which were forced to terminate their function for the public. Airports and their equipment are highly specialized for use in air transport operations and therefore operators and their subsequent owners often face difficulties in finding alternative uses. An essential part of this work is an analysis of the response of selected European airports to the outbreak of Covid-19 in 2020 and a comparison of the number of passengers carried at these airports in 2019 and 2020. The final chapter contains a summary of findings and the call to change transport policies in the benefit of airports and their protection from future aviation pitfalls such as the Covid-19 pandemic.
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Harper, William, Nader A. Al-Otaibi, Abdulaziz N. Ababtain, Thomas Bubenik, and Husain M. Al-Muslim. "Susceptibility of Stress Corrosion Cracking in Liquid and Gas Pipelines: A Saudi Aramco Study Using Statistical Approaches." In 2016 11th International Pipeline Conference. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/ipc2016-64348.
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Owned by the Saudi Arabian Government, Saudi Aramco is a fully-integrated, global petroleum enterprise and a world leader in exploration and producing, refining, distribution, shipping and marketing. The company manages the largest proven reserves of conventional crude and the fourth-largest gas reserves in the world. The company runs a vast network of pipelines transporting oil, gas and refined products to processing plants, refineries, export terminals and other customers all over the Kingdom of Saudi Arabia. Saudi Aramco maintains its commitment to supply gas to the continuously growing local markets by implementing latest technologies and state of the art engineering solutions. Since 2009, and as a result of launching an Electromagnetic Acoustic Transducer (EMAT) In-Line Inspection (ILI) Program, Saudi Aramco has discovered Stress Corrosion Cracking (SCC) defects in a number of its pipelines. Saudi Aramco built on ASME B31.8S criteria for identifying SCC susceptible segments to prioritize its network to manage the utilization of the EMAT technology. The criteria were based on pipeline operating parameters, environment, age and condition. An Extensive Field Verification program was put in action that illustrated the capabilities of the EMAT ILI tools. (Saudi Aramco’s ILI program included a few additional runs of Ultrasound Crack Detection Tool, UTCD, as well). This paper discusses in more detail how the Study Team enhanced the ASME B31.8S prioritization criteria and the major findings and highlights realized from this activity. A statistical evaluation of the data compiled in the 1st phase of the comprehensive study was conducted along with the literature review. The Study Team used logistic regressions[1,2] to identify factors that increase or decrease the likelihood that cracking is present. The trends that were identified relate to coating type, pipe grade, pipeline age, diameter, thickness, metal loss, cathodic protection (CP) level, slope, and pipe type. The Study Team used the findings to profile crack susceptibility in the pipelines found with SCC and for the Saudi Aramco pipeline network as a whole to identify pipelines susceptible to cracking to include in the future ILI runs.
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Oestensen, H. "Digital Performance Model-Based Transformation Strategy Enables Significant Returns on Asset." In International Petroleum Technology Conference. IPTC, 2025. https://doi.org/10.2523/iptc-24843-ea.
Full textAbstract:
Abstract With a digital performance model as the coordinating layer between functions, companies can implement a performance infrastructure as part of a digital transformation strategy that fundamentally changes the way industry works today. By incorporating digital twin technology, workflow engines, physics-based dynamic simulation models, hybrid machine learning and AI, the digital performance model introduces a novel approach to industrial work processes, with digital coordination at its core to upkeep and execute industrial services and associated AI/ML capabilities with increased autonomy. The digital performance model drastically increases the transparency of the tether that binds the day-to-day operational activities to asset and executive level performance metrics. This is done by establishing a matrix style digital map, with work processes on the horizontal and ties from operational inputs and outputs to asset and executive level metrics on the vertical. This map emulates the accounting structure currently used for profit and loss (P&L) by the client, but with the added benefits of cross integration of digital systems across the enterprise, real-time monitoring, updates, aggregation and necessary analytics on these metrics. This mapping, along with the incorporation of decision support capabilities through both generative and analytical AI, helps client enterprises that focus on improved decision-making capabilities, yield return on asset (ROA) of 3-4% higher than their peers who do not take such an approach.
Reports on the topic "Loss Profit of Owners of Enterprise"
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Desai, Mihir, and Robert Yetman. Constraining Managers without Owners: Governance of the Not-for-Profit Enterprise. National Bureau of Economic Research, 2005. http://dx.doi.org/10.3386/w11140.
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